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<div>I don't know the laws in Canada, but in the US we are not permitted to appraise the value of the donated item for the donor...it is the responsibility of the donor. The IRS has rules for establishing value for tax purposes that donors must follow. Donors
can usually use third party appraisers or, for lower-cost items, recent catalogue or sale prices to establish fair market value. But we (as the receiving institution) can not get involved with the appraisal process at all.</div>
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<div>Greg<br>
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Sent from my iPhone
<div>Gregory Brown</div>
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On Jun 11, 2013, at 3:40 PM, "Carmen Chinery" <<a href="mailto:cachiner@ucalgary.ca">cachiner@ucalgary.ca</a>> wrote:<br>
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<div>Hello All,</div>
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<div>I'm wondering if anyone out there has connections to people who do "fair-market value" appraisals of minerals, rocks and fossils. We are consistently getting requests for tax receipts to accompany donations to our department, and I'm having a heck of
a time trying to find someone who can do this kind of work so we can produce tax receipts. If anyone knows of someone, preferably in Canada, so the tax stuff doesn't get too complicated, I'd appreciate the contact information. I'll take information for anyone
in the United States too.</div>
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<div>Thanks in advance.</div>
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<div>Cheers,</div>
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<div>Carmen</div>
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<div><big style="font-family: Calibri, sans-serif; "><font color="#339999" face="Zapfino" size="3"><i>Carmen Chinery</i></font></big><span class="Apple-style-span" style="font-family: Times; font-size: medium; "><i><br>
</i></span><font class="Apple-style-span" style="font-size: 14px; " face="'Trebuchet MS'"><span class="Apple-style-span" style="font-size: medium; "><font color="#339999">Curator and Laboratory Technician<br>
Department of Geoscience<br>
University of Calgary</font></span><span class="Apple-style-span" style="font-size: medium; "><font color="#339999"><br>
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<small>ph: 403-220-2723<br>
em: <a href="mailto:carmen.chinery@ucalgary.ca">carmen.chinery@ucalgary.ca</a><br>
ma: Department of Geoscience<br>
University of Calgary<br>
2500 University Drive NW<br>
Calgary, AB<br>
T2N 1N4</small></font></span></font></div>
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