----------------------------Original message----------------------------
The IRS used to have a pamphlet that addressed this specific question.
Mona Chapin
Cincinnati Art Museum
Klos, Sheila wrote:
> ----------------------------Original
> message----------------------------
> ARLIS colleagues,
> I'm interested to know if other libraries and archives have a policy
> on
> paying for the appraisal of incoming collections which are being
> donated.
>
> The tax benefit accrues to the donor; some institutions will not pay
> for the
> appraisal for that reason. Other institutions may be governed by
> state
> regulations and do not have the option of paying for the appraisal
> even if
> they would like to. For those institutions *not* limited by
> governmental
> statute, I'd appreciate hearing if you have a policy. Please reply to
> me
> directly and I will summarize for the list.
> Sheila Klos
> Head Librarian
> Dumbarton Oaks
> [log in to unmask]
>
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