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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Actually, all the institution attests to is that they received the donation, and the date on which the property/ownership was transferred, as well as their own IRS status as a 501 c 3<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The receiving institution is not permitted to even suggest an appraiser to the donor.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Rich<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Richard S. White, Jr.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Director of Museum and Facilities<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Safari Club International Foundation<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>4800 West Gates Pass Road<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Tucson, AZ 85745<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>520-954-4947<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> nhcoll-l-bounces@mailman.yale.edu [mailto:nhcoll-l-bounces@mailman.yale.edu] <b>On Behalf Of </b>Shelton, Sally Y.<br><b>Sent:</b> Tuesday, June 11, 2013 2:53 PM<br><b>To:</b> Gregory Brown; Carmen Chinery<br><b>Cc:</b> nhcoll-l@mailman.yale.edu<br><b>Subject:</b> Re: [Nhcoll-l] Rock, mineral and fossil appraisals<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Greg is correct, at least in terms of US law. The corollary to that is that the museum is not responsible if the donor’s stated value is incorrect or misrepresented. That stays strictly between the donor and the IRS. All the museum can do is attest that this was the value presented by the donor at the time of donation. If the donor claims a squillion dollars as the value of the donation, the museum does not and cannot get into the process of verifying that. This has saved more than one museum from prosecution. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Sally Y. Shelton, Associate Director<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Museum of Geology and Paleontology Research Laboratory<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>South Dakota School of Mines and Technology<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>501 E. St. Joseph<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Rapid City, SD 57701<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:Sally.Shelton@sdsmt.edu">Sally.Shelton@sdsmt.edu</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>605.394.2487<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:nhcoll-l-bounces@mailman.yale.edu">nhcoll-l-bounces@mailman.yale.edu</a> [<a href="mailto:nhcoll-l-bounces@mailman.yale.edu">mailto:nhcoll-l-bounces@mailman.yale.edu</a>] <b>On Behalf Of </b>Gregory Brown<br><b>Sent:</b> Tuesday, June 11, 2013 3:44 PM<br><b>To:</b> Carmen Chinery<br><b>Cc:</b> <a href="mailto:nhcoll-l@mailman.yale.edu">nhcoll-l@mailman.yale.edu</a><br><b>Subject:</b> Re: [Nhcoll-l] Rock, mineral and fossil appraisals<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>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.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Greg<br><br>Sent from my iPhone <o:p></o:p></p><div><p class=MsoNormal>Gregory Brown<o:p></o:p></p></div></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><br>On Jun 11, 2013, at 3:40 PM, "Carmen Chinery" <<a href="mailto:cachiner@ucalgary.ca">cachiner@ucalgary.ca</a>> wrote:<o:p></o:p></p></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><div><div><div><p class=MsoNormal>Hello All,<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>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.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Thanks in advance.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Cheers,<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Carmen<o:p></o:p></p></div><div><div><p class=MsoNormal><i><span style='font-family:"Zapfino","serif";color:#339999'>Carmen Chinery</span></i><i><span style='font-size:13.5pt;font-family:Times'><br></span></i><span class=apple-style-span><span style='font-size:13.5pt'>Curator and Laboratory Technician</span></span><span style='font-size:13.5pt'><br><span class=apple-style-span>Department of Geoscience</span><br><span class=apple-style-span>University of Calgary</span><br><br></span><span class=apple-style-span>ph: 403-220-2723</span><br><span class=apple-style-span>em: <a href="mailto:carmen.chinery@ucalgary.ca">carmen.chinery@ucalgary.ca</a></span><br><span class=apple-style-span>ma: Department of Geoscience</span><br><span class=apple-style-span> University of Calgary</span><br><span class=apple-style-span> 2500 University Drive NW</span><br><span class=apple-style-span> Calgary, AB</span><br><span class=apple-style-span> T2N 1N4</span><o:p></o:p></p></div></div></div></div></div></blockquote><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal>_______________________________________________<br>Nhcoll-l mailing list<br><a href="mailto:Nhcoll-l@mailman.yale.edu">Nhcoll-l@mailman.yale.edu</a><br><a href="http://mailman.yale.edu/mailman/listinfo/nhcoll-l">http://mailman.yale.edu/mailman/listinfo/nhcoll-l</a><o:p></o:p></p></div></blockquote></div></body></html>