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 [log in to unmask] Learn more about The World's Premier Culinary College at www.ciachef.edu A posting from the Archives & Archivists LISTSERV List sponsored by the Society of American Archivists, www.archivists.org. For the terms of participation, please refer to http://www.archivists.org/listservs/arch_listserv_terms.asp. To subscribe or unsubscribe, send e-mail to [log in to unmask] In body of message: SUB ARCHIVES firstname lastname *or*: UNSUB ARCHIVES To post a message, send e-mail to [log in to unmask] Or to do *anything* (and enjoy doing it!), use the web interface at http://listserv.muohio.edu/archives/archives.html Problems? Send e-mail to Robert F Schmidt <[log in to unmask]>