[NHCOLL-L:786] RE: FWD: Specimen Values

[Alex Barker]

I think others on the list have already pointed this out, but let me repeat
that museums are not allowed to establish values of donations for tax
purposes.  The Museum receiving a donation is viewed as an interested party
by the IRS, and cannot be involved in establishing the gift's value (except
internally for its own purposes, e.g., insurance, etc.).


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Alex W. Barker, Ph.D., RPA
Curator of Archaeology
Dallas Museum of Natural History
PO Box 150349, Dallas, TX 75315-0349
214-421-3466 ext. 244  FAX 214-428-4356
abarker at dmnhnet.org