In response to Harry's comment about tax receipts in Canada...

In the U.S. the "tax receipt" (which is NOT the same thing as a formal
acceptance of a gift) is an IRS form (8283) which is filed with the donor's
income tax in April.  The appraisal cannot pre-date the gift by more than 60
days, but it can
be made at any time after the gift.

Janice


Janice Klein
Chair, RC-AAM
Registrar, The Field Museum
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