Monetary Appraisals for Tax Deductions. In certain circumstances, it may be possible for a donor to take a tax deduction for the donation of a manuscript collection to a repository. Donors are encouraged to speak with their tax accountants or attorneys about this possibility. Curators cannot give tax advice, nor are they permitted to appraise the monetary value of a collection. It is up to the donor to arrange for and bear the cost of any such appraisal, although the repository will make the collection available to an appraiser hired by the donor.
Most repositories are non-profit organizations.
Preparing papers for use by researchers is the most expensive operation in a repository. Although such grants are rarely a prerequisite for the acceptance of a collection, donors who are able to assist repositories by making grants toward the arrangement, cataloging, and conservation of their donations of papers are encouraged to do so. This brochure was prepared by the Manuscript Repositories Section of the Society of American Archivists. Grateful acknowledgement for permission to borrow from their respective brochures is made to the Nebraska State Historical Society, the Bentley Historical Library of the University of Michigan, and the Minnesota Historical Society. 1994 by the Society of American Archivists.