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Each country's laws/rules are different. For institutions in the USA, this
issue has been discussed many times on this list. Bottom line is that
specimens must be appraised by an independent appraiser (not the donor nor
the recipient), and the valuation must be made on the basis of "fair market
value". This can only be determined by checking dealer's price lists,  not
by any formula. If a species is not for sale anywhere, it has no market
value, thus, no tax deduction. I suppose if the specimen is on a pin, the
cost of the pin may be counted.
Anyone with a different view, please let us know.
All the best! - Barry

On Tue, Feb 28, 2017 at 10:28 AM, Jason Gibbs <[log in to unmask]>
wrote:

> We’ve been using this handy form from the Canadian National Collection to
> process our donations.
>
>
>
> Jason
>
>
>
> Jason Gibbs
>
> Assistant Professor
>
> Curator, J. B. Wallis / R. E. Roughley Museum of Entomology
>
> University of Manitoba
>
> Department of Entomology
>
> 12 Dafoe Rd., Animal Science/Entomology Bldg. Rm. 213
>
> Winnipeg, MB, Canada
>
> R3T 2N2
>
> Phone: 204-474-7485 <(204)%20474-7485>
>
>
>



-- 
-So many mites, so little time!

Barry M. OConnor
Professor  & Curator
Department of Ecology & Evolutionary Biology
University of Michigan                  phone: 734-763-4354
1109 Geddes Ave.                          fax: 734-763-4080
Ann Arbor, MI 48109-1079          e-mail: [log in to unmask]