GMS Estate Donation and Appraisal Policies
Estate/Collection Donation PolicyGMS sincerely appreciates the donation of rock related items and/or collections.
We provide an itemized inventory list and a letter acknowledging the donation, but because of IRS rules, we are unable to provide values for tax purposes (https://www.irs.gov/publications/p561/ar02.html#d0e1653 see excluded individuals).
Donated items may be used in a number of ways. For example:
- As examples in schools
- To be displayed in the GMS permanent collection
- As speaker gifts
- Specimens, art, jewelry, and other items may be used in club auctions to raise money for earth science educational activities
- Hand sized pieces may be used as door prizes in meetings
- Small pieces may be used in "grab bags" that are used at the GMS annual rock show and other events to raise money for earth science educational activities
Estate/Collection Appraisal PolicyGMS does not purchase collections, we do not provide appraisals, and we do not recommend appraisers or appraisal sources. This policy is in place because there may be a conflict of interest depending on the parties involved, plus there may be legal implications.
GMS members are happy to help identify rocks, minerals, and fossils; however, values will not be suggested, recommended, confirmed, or applied in any way that can be construed as an appraisal. If a GMS member is a qualified appraiser, any appraisal they provide is not to be considered an appraisal from the Georgia Mineral Society, Inc. but rather as that individual's appraisal only.
Ads may be placed in the GMS monthly newsletter, Tips and Trips, to list items for sale. Please see the newsletter advertising page here for more details
It would be best to seek a qualified appraiser as defined by the IRS, particularly if the need for an appraisal is for tax purposes (https://www.irs.gov/publications/p561/ar02.html). As with any appraisal, second and third opinions are always a good idea, too.
If you have questions about appraisals, please send email to
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