Policy on Appraisals
The Internal Revenue Service regards museums as interested parties and appraisals prepared by them are subject to question. Consequently, to protect both its donors and itself, the Museum of Glass, as an interested party, is unable to provide appraisals of the monetary value of materials brought in for identification, offered as gifts, or submitted for any other purpose.
When an appraisal is used for tax or insurance purposes, an appraiser must be prepared to defend his or her appraisal in court. Accurate establishment of a price can be a complex procedure, requiring a time-consuming search in auction records and price guides. You should expect to pay an appraisal fee unless materials are subsequently purchased by the appraiser. Similar considerations apply when appraisals are requested for reasons not connected with gifts and tax deductions.
You can locate appraisers by checking the telephone directory under headings such as "Appraiser" and "Antique Dealers." or by contacting these organizations:
Appraisers Association of America, Inc.,
541 Lexington Avenue
New York, NY 10022
212.889.5404, x11
http://www.appraisersassoc.org/
American Society of Appraisers
555 Herndon Pky, Ste 125
Herndon, VA 20170
703.478.2228
International Society of Appraisers
1131 SW 7th St., Suite 105
Renton, WA 98055
206.241.0359
http://www.isa-appraisers.org