...actually, I hope folks will respond on the list.  I thought the IRS
prohibited appraisals because then you become an "interested party"
which might unduly influence the amount of the appraisal.

You might be able to dissuade the appraisals on the grounds that since
you describe yourself as "not an expert in militaria collectibles", the
donors may not get the best appraisal possible.  Also, I wonder if the
cost of the appraisal is still deductible as part of the donation?

Ok, all you registrars out there...what's the current take on this???

VivianLea Stevens

> wphayes wrote:
>
>
> Recently, Museum administrators have challenged my assertions that it
> is unethical for me to provide appraisals to potential donors who want
> a charitable gift tax deduction. I am somewhat aware of the conflicts
> of interest this poses, but have been unable to develop, in layman's
> terms, an argument against providing appraisal services in donation
> scenarios. I even thought it might be illegal, but apparently IRS rule
> changes from the early 1990s allow museums to determine "fair market
> value". We are a military history museum and if we offer one
> appraisal, it is assured our actions will spawn ten more similar
> requests. Likewise, I would not consider myself an expert in militaria
> collectibles. My research time would be reduced significantly by these
> type of activities. What are some of the arguments against providing
> appraisals and can anyone recommend published resources enumerating
> them? Thanks in advance. You may respond off-list.
>
> W. Parker Hayes Jr.
> Curator & Director of Operations
> Airmen Memorial Museum