Bill--

According to my sources the donor has to schedule and pay for the appraisal
prior to the donation.  The museum may provide a list of suggested
appraisers, however.  There have been cases when an appraisal has been
disallowed because of abnormally close ties with the museum, and if the
museum pays for the appraisal it is sometimes considered tantamount to
appraising the work itself.

Check Malaro's book "A Legal Primer for Managing Museum Collections" for
more detailed information.

Julia Moore