Only one comment (for once) on oddball stuff.   Suggest you remind any
prospective donor, or actual donor, that you are not qualified to give
tax advice.  And that you can not appraise, especially if you are recipient
(or your organization is) due to conflict of interest.  He may ask about
appraisers, and if you know of any, recommend them.  He will find that
unless he is giving away really rare stuff that it is not worth getting it
appraised.  I usually tell people that if they want an "off the record
informal recommendation" (based on what I do myself) it is to claim a dollar
per paperback, two bucks per hardback, and a quarter for a magazine, and
maybe a dollar for an issue ofa scholarly journal.  Claiming a log only
invites audits, which the claimant is almost guaranteed to lose without
a formal appraisal in hand.

Also, I had (at another library) a situation (I was director) where the
VP Acad Affairs (my booss) died.  His wife gave his personal collection to
the library.  President told her that we would appraise it by making a list
of each and every title with the current publication price from BIP on it.
I protested to Pres, who said do it anyway.  I had students spend many
hours compiling this nonsense.  Added up to some 20,000 bucks worth of
stuff, most of which we tossed.  The guy really read and marked up his
books (taught classics, lit, etc.) and they weren't in good enough condition,
eve n if we had needed a 10th copy of Plato's Republic.  But the President
left no room to maneuver.  After all was over he did apologize and said he
would never do such again.

The next spring the lady/widow's CPA called cause tehy were doing taxes.
CPA asked if the books were worth the listed price.  I said no.  She said
why did we list them then, and I answered because that is what the widow,
via prisident said to do.  She asked what they were really worth as a
realistic appraisal.  I told her my opinion was 25% wa s generous, anything
over a third was fraud.  She thanked me,and I wished her luck with her
client.  Have no idea what they really claimed for deduction or if there
was any more fallout from it.

But those folks in power sure can get you in a bind by uninformed good
intentions or political moves.  And I hope and pray that I don't ever do that
 to those who report to me.  I try not to, at least.

End of War Story #4296.

dan

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| Dan Lester             | 1910 University Dr. | Bitnet: ALILESTE@IDBSU   |
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