Re: [ARSCLIST] NY area appraiser?

[Michael Biel <mbiel@xxxxxxxxx>]

I'm not sure whether the IRS rules or guidelines are still the same, but 
in the past I believe there have been rulings limiting donations of 
tapes to the cost of the materials--the raw tape itself-- and verifiable 
costs of making the tapes--labor, studio charges, talent fees, etc.   
This is different from commercially manufactured items like pre-recorded 
tapes which have an intrinsic value like a record would have.

Mike Biel  mbiel@xxxxxxxxx

Andy Lanset wrote:
> Friends,There is a donor interested in giving a tape collection to the WNYC
> Archives.  However, they would like to get it appraised first.  As the
> potential recipient of the gift, New York State law prohibits us from
> placing a value on it.  Can anyone recommend folks in the New York metro
> area who are qualified for the task?  Thanks.
>
> Andy Lanset, Archivist
> WNYC New York Public Radio
> alanset@xxxxxxxx
> 646-829-4381
>
>
>