Appraisal of Donations
Gifts to the Digital Library and Archives are considered charitable donations and may be claimed by donors as income tax deductions. Under current tax laws, claims for donations exceeding $5000 require a formal appraisal. As various regulations prohibit library staff from making such appraisals, donors are responsible for contracting an independent appraiser at their own expense. A list of independent area appraisers may be found below. Pertinent tax information on charitable donations may be found in IRS publications 561 "Determining the Value of Donated Property" and 526 "Charitable Contributions." Another useful form might be Form 8283 "Noncash Charitable Contributions" (Rev. October 1998) (You will need Adobe Acrobat Reader to view these files.) An appraiser may be able to offer more guidance concerning tax regulations.
Select a qualified appraiser in the field and one who is recognized by the IRS as a professional appraiser. Take precautions--such as checking qualifications and fees--before any work is undertaken by an appraiser.
This list neither gives nor implies a recommendation of any appraisers or a guarantee of their work. Instead, this list merely indicates appraisers' willingness to have their names included and is presented here as a convenience to donors and potential donors. (If you are a qualified area appraiser and would like your name considered for inclusion here, please contact John Jackson.)
Finding an appraiser
You may find an appraiser in your area by visiting the American Society of Appraisers' Find an Appraisal Expert page. Options are available for searching by name, specialty and location. The ASA website also contains other information which may be of help in the appraisal process.
You may also wish to try the Antiquarian Booksellers' Association of America. Options are available to search by owner, name, location, chapter, and specialization, though you will have to contact booksellers individually to see if appraisal services are offered. Use the Find Member Booksellers page.
Appraisers with whom our donors have worked
Farmer, Ken, owner, Ken Farmer Auctions & Appraisals
105 Harrison St.
Radford, VA 24141
Ph: (540) 639-0939 Fax: (540) 639-1759
Gordon, Vesta Lee, proprietor, The Book Broker, ABAA
114 Bollingwood Road
Charlottesville, VA 22903
Ph: (434) 296-2194 Fax: (434) 296-1566
McManus, Howard, proprietor, The History Broker
PO Box 11661
Roanoke, VA 24022
Ph: (540) 344-2302
Presgraves, James, proprietor, Bookworm & Silverfish
P.O. Box 639
Wytheville, VA 24382
Ph: (276) 686-5813 Fax: (276) 686-6636
Van Devanter, WillisUpdated March 13, 2003 (JMJ)
PO Box 277
Poolesville, MD 20837-2012
Ph: (301) 972-7298