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 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


-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]