This is allowed in Canada as well and our system is very much like the USA system in that there is a set limit on in-house appraisals, external appraiser(s) are required over that limit and they must submit credentials to Revenue Canada for prior approval as an appraiser.  Our donation systems emphasizes 'fair market value' so a system of valuation based on replacement costs or costs of acquiring the specimens is not acceptable.  

Robert Anderson
Director - Species Discovery and Change
Research and Collections Division
Canadian Museum of Nature
PO Box 3443, Station D
Ottawa, ON. K1P 6P4 CANADA
613-364-4060 (tel)
613-364-4027 (fax)
[log in to unmask]

-----Original Message-----
From: Entomological Collections Network Listserve [mailto:[log in to unmask]] On Behalf Of Michael Wilson
Sent: January-19-16 11:55 AM
To: [log in to unmask]
Subject: Re: specimen donations and appraisals

Is the US the only country that allows 'donations' of specimens to museums to be tax deductible?  I can't help feeling that the system must cause more problems than necessary in the acqusition of specimens and collection by museums.

Best wishes


Dr Michael R Wilson
Head of Entomology Section
Dept of Natural Sciences
National Museum of Wales
Cardiff, CF10 3NP, UK

Tel: +44 2920 573263
email: [log in to unmask]

From: Entomological Collections Network Listserve <[log in to unmask]<mailto:[log in to unmask]>> on behalf of "Eric H. Metzler" <[log in to unmask]<mailto:[log in to unmask]>>
Reply-To: "[log in to unmask]<mailto:[log in to unmask]>" <[log in to unmask]<mailto:[log in to unmask]>>
Date: Tuesday, 19 January 2016 at 16:31
To: "[log in to unmask]<mailto:[log in to unmask]>" <[log in to unmask]<mailto:[log in to unmask]>>
Subject: Re: specimen donations and appraisals

My recipient institution, Michigan State University, made it clear to me that they will not accept anything in or above the magic $5,000 range without an outside appriasal.  I must find the appraiser, and provide the appraisal to MSU. It was explained to me that if my appraisal is suspect, it opens the door for IRS to review all donations to MSU, which could have a giant snowball effect involving everyone making donations to MSU no matter if a few moths or a couple million $$.  In my case, MSU is going to be very fussy about accepting my gifts to make certain I am within the law.  IOW, they will refuse to accept my gift unless I take necessary precautions to keep IRS at bay.  I applaud them for that.

Now that all my collecting is in National Parks, I do not take any deductions for the specimens because it could be argued that I am making $$ on something that belongs to the Federal Government.

I do not want to get MSU in trouble.  Not only would it be criminal on my part, it would hurt them badly.  I'll stay away from the whole thing.

When I lived in Columbus, Ohio, I did appraisals for OSU.  I only used sales catalogues from dealers to determine the Fair Market Value.  I found that Fair Market Value is usually a lot less than the donors wanted to believe.  My response was "Then sell it to someone else, and your sale will help set the fair market value."  I never had any takers.  I was not working for OSU, yet I have a deep sense of loyalty to them, and I would not want to be involved in any IRS investigation.

Cheers to all from sunny and warm (60 f) southern New Mexico where I had moths in my black light traps this morning. The temp got well below freezing over night in the desert, yet not before the moths came.

Eric H. Metzler

Mae pob neges ebost a anfonir i neu gan Amgueddfa Cymru yn cael ei sganio gan systemau diogelwch awtomatig er mwyn rheoli negeseuon digymell a dileu cynnwys amhriodol neu beryglus. Cafodd y neges hon ei sganio am firysau cyn ei hanfon, ond dylech hefyd fodloni'ch hun bod y neges, a phob atodiad ynddi, yn rhydd o firysau cyn ei defnyddio gan nad yw'r Amgueddfa'n derbyn cyfrifoldeb am unrhyw golled neu ddifrod o ganlyniad i agor y neges neu unrhyw atodiadau. Gall y neges hon ac unrhyw ffeiliau a atodir ynddi gynnwys gwybodaeth gyfrinachol a fwriadwyd ar gyfer y derbynnydd yn unig. Os ydych chi wedi derbyn y neges trwy gamgymeriad, rhowch wybod i ni a chofiwch ddileu'r neges.
Safbwyntiau personol yr awdur yw'r safbwyntiau a fynegir yn y neges hon, ac nid ydynt o reidrwydd yn cynrychioli safbwyntiau'r Amgueddfa. 
Nid yw'r Amgueddfa'n atebol am unrhyw wallau, llygredd neu esgeulustod a allai godi wrth drosglwyddo'r neges hon, felly na ddibynnwch ar y cynnwys heb geisio cadarnhad ysgrifenedig yn gyntaf.

Email to and from Amgueddfa Cymru - National Museum Wales is scanned by automated security systems to control unsolicited messages and eliminate inappropriate or dangerous content. This message was scanned for viruses before transmission, but you should also satisfy yourself that the message, and all attachments, are  virus-free before use as the Museum accepts no responsibility for any loss or damage that might arise from opening the message or any attachments. This message and any files transmitted with it may contain confidential information intended only for the recipient. If you received it by mistake please inform us and delete the message. The views expressed in this message are the personal views of the author and may not necessarily represent those of the Museum. The Museum accepts no liability for any errors, corruption or omissions that might arise in transmission of this message, so please do not rely on the contents without seeking confirmation in writing.

 Scanned by FuseMail.