Paleonet: Microfossil donation appraisals

Hermann Pfefferkorn hpfeffer at sas.upenn.edu
Fri Sep 21 23:27:23 UTC 2012


Dear Tom,

Roger's answer is certainly pertinent for higher value, unique, or museum quality collections.  However, items we get by donation are often teaching material and often donors do not even ask for a receipt.  However, if they do I have used the following method.

When we received donations of this kind I wrote a letter of thank you in which I quoted the Ward's catalogue.  I looked up equivalent items in the catalogue, copied the pages, and stated that these items were used for teaching, that we bought our teaching materials at Ward's and what equivalent items would have cost if we had bought them at Ward's.  I also attached an itemized list comparing with catalogue items.  I did this twice and the donors did not report any problems.

Best regards,

Hermann 
*************************************************************
Hermann W. Pfefferkorn
Professor of Earth and Environmental Science
Department of Earth and Environmental Science
University of Pennsylvania
240 S. 33rd St.
Philadelphia, PA 19104-6316  U.S.A.

Phone: +1-215-898-5156   Fax:   +1-215-898-0964
e-mail:hpfeffer at sas.upenn.edu
http://www.sas.upenn.edu/earth/pfefferk.html

*************************************************************



On Sep 22, 2012, at 6:54 AM, Roger D. K. Thomas wrote:

> 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
> ___________________________________
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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
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>> Lancaster
>> Pennsylvania 17604-3003
>> ______________________________
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