Does the Library appraise gifts?
A. The appraisal of a gift to the Library for income tax purposes is the responsibility of the donor since it is the donor, not the Library, who benefits from the tax deduction. To protect both its donors and itself, the Library, as an interested party, must not appraise gifts made to it. The Library will provide assistance as to sources of information for evaluation purposes and will suggest appropriate professional appraisers who might be consulted.