 |
 |
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]