I have just had the IRS speak to my masters class and they would consider
this a conflict of interest and a scheme to get around the law.  My advice
is to give the donor three qualified appraisors and let them make the choice
and pay for it.  If not tell them to leave the materials to the Museum in
their will and their heirs will not have to pay taxes on the items.

Estie Karpman
Development Director
Illinois State Museum

>Hi folks, I have a legal question that I hope someone will be able to answer.
>
>We all know that the IRS does not allow museums to appraise collections
>which they purchase or receive as a donation, but can a museum pay for a
>professional appraisal of materials that are then donated or purchased and
>for which the owner then takes a deduction?
>
>Any insight appreciated.
>
>Thanks,
>
>Bill
>
>
>***************************************************************************
>Bill Lazenby                                    Tel:    708-260-8187
>Director of Museum Operations                   Fax:    708-260-9298
>The First Division Museum at Cantigny           E-Mail: [log in to unmask]
>1 South 151 Winfield Road           http://www.xnet.com:80~cantigny/fdm.htm
>Wheaton, IL  60187-6097
>USA
>***************************************************************************
>
>