[log in to unmask]" type="cite">I will confirm everything Paul says, and add one note for US members of the list: I am aware of only ONE price catalog that lists and gives a value for all insects of all orders and families, from earwigs to psychodids to mymarids to lice - the BioQuip specimen catalog, at www.bioquipbugs.com
Seems we’ve started discussing this topic early this year. On a few points I must disagree and clear up some confusion. In the US (unless the laws have changed),
1) For donations with an estimated value claimed by the donor to be under $5000, no independent appraiser is required by IRS. If the estimated value is over $5000, an independent appraiser is required by IRS and an IRS 8283 form filed.
2) Checking dealer prices is only one way to determine if there is a market for specimens! Have any of you ever been to the insect fairs in Europe? Everything has a market value, even unmounted and unidentified materials.
3) “…the cost of the pin may be counted”. True. If you had receipts for such supplies or what you paid for the specimens, you could use that value also.
-- Doug Yanega Dept. of Entomology Entomology Research Museum Univ. of California, Riverside, CA 92521-0314 skype: dyanega phone: (951) 827-4315 (disclaimer: opinions are mine, not UCR's) http://cache.ucr.edu/~heraty/yanega.html "There are some enterprises in which a careful disorderliness is the true method" - Herman Melville, Moby Dick, Chap. 82