We've had many discussions on the list about the fact the archivists,
etc., are not allowed to put a value on gifts to their institution for
tax purposes. Can someone please give me a citation to the law or ruling
that states this (preferably to an Internet site)? 

I've been reading and re-reading the section on appraisers in IRS
Publication 56, Determining the Value of Donated Property, and while it
says that the appraiser can't be an employee of the donee, the context
suggests that it means a permanent employee (because it also says the
appraiser can't be an employee of the donor).

Thanks for any help anyone can give me.

Christine

Christine Crawford-Oppenheimer
Information Services Librarian
Conrad N. Hilton Library:
http://www.ciachef.edu/admissions/about/library.asp
The Culinary Institute of America
1946 Campus Drive
Hyde Park, NY  12538
(845) 451-1322
fax (845) 451-1092
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Learn more about The World's Premier Culinary College
at www.ciachef.edu

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