----------------------------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
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