[NHCOLL-L:3995] Re: placing a value on a donated specimen

[chole001 at umn.edu]

Technically (as per museum ethics) you should not provide a valuation at 
all. The person needs to get thier own outside assessment - though you can 
suggest someone - I think that's part of the IRS code but not certain on 
that. I suppose you could contact someone at the Smithsonian for a ballpark 
figure or even to suggest an evaluator.

Anita
__________
Anita F. Cholewa, Ph.D.
Curator of the UM Herbarium
Bell Museum of Natural History
University of Minnesota
1445 Gortner Ave
St Paul MN 5108-1095



On Oct 12 2008, Wehtje, Walter G. wrote:

> Our collection was just given a mounted Heath Hen from a private 
> individual. It's in the Victorian style, hanging by a leg on against a 
> wooden background with a glass dome covering it. It's meant to be hung on 
> a wall and is in very good condition. The person would like to claim a 
> tax deduction for this gift, but I haven't a clue as to what fair market 
> value for such an item might be. Does anyone have an idea what the value 
> may be, or where I might find someone willing to put a price on it?
>
>Thanks,
>
>Walter Wehtje
>
>