Charitable Giving
Gifting an Archive to a University

Gifting an Archive to a University

What’s involved in the appraisal?

If one of your clients has donated or plans to donate an archive to a university (for example, letters, copies of letters and various business-related documents that make up an academic resource), your client will need to get an appraisal of that donation for tax and estate-planning purposes. 

An appraiser will need to establish the fair market value (FMV) and possibly assess the university’s ability to maintain the integrity of the archive. FMV is defined as “t

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