Paleonet: Microfossil donation appraisals

Roger D. K. Thomas roger.thomas at fandm.edu
Fri Sep 21 22:54:44 UTC 2012


Dear Tom.

     I am quite sure the IRS will not accept appraisals from recipients of
gifts.  This would involve a conflict of interest.  It is my understanding
that donors need to have their items appraised by an independent expert,
prior to making the donation.  I presume this could still be done, although
you already have the collection in hand.

     Kind regards,   Roger


On Fri, Sep 21, 2012 at 3:33 PM, Thomas Hegna <thegna at hotmail.com> wrote:

>  All,
>   We recently had a donation of some nice microfossil slides to our
> department. How have other people handled the appraisal of microfossil
> donations?
> Best,
> Tom
>
>
>
>
>
> ___________________________________
> Thomas A. Hegna
>
> http://wiu.academia.edu/ThomasHegna
> ___________________________________
>
> Department of Geology
> Western Illinois University
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> 1 University Circle
> Macomb, IL 61455
> USA
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>


-- 

Roger D. K. Thomas
John Williamson Nevin Professor of Geosciences
Secretary-General, International Palaeontological Association
___________________________________
Department of Earth and Environment
Franklin & Marshall College
P.O. Box 3003
Lancaster
Pennsylvania 17604-3003
______________________________
Office telephone:   717-291-4135
Office fax:     717-291-4186
Home telephone:    717-560-0486
http://www.fandm.edu/rthomas
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