Making Monetary or Object Donations
Donation Process
The provincial archives welcomes gifts of original documents, manuscripts, photographs and artifacts. These gifts will be accepted based on a number of factors, including relevance to the history of the Congregation and its members. The provincial archivist will be happy to assist donors through the donation process. If for some reason an offered gift is declined, the provincial archivist may suggest another more suitable repository for depositing the material.
Tax Deduction
Donors seeking a tax deduction for their gift are advised to review the Internal Revenue Service Publication 561, Determining the Value of Donated Property, and to consult with their tax accountant or financial advisor. It will be the donor’s responsibility to complete IRS form 8283 Noncash Charitable Contributions for donated objects valued over $500. For objects valued over $5,000, donors must obtain the services of a qualified appraiser at their own expense.
Appraisal Services
While some articles may have no value beyond their association with the Congregation, other items may have a high monetary value. The Internal Revenue Service does not allow provincial archives staff to offer valuations on donated objects; nor does it permit staff to make arrangements or pay for appraisals. The SS.CC. is considered an “interested party.” Its staff does not meet the IRS requirements for professional appraisers. Donors requesting an assessment of the value of their gift should consult a qualified appraiser. The role of the provincial archives staff is limited to verifying, on IRS form 8283, that the item or collection has been donated to the Congregation of the Sacred Hearts.
