Value of herbarium specimens?

Barry M. OConnor bmoc at UMICH.EDU
Tue Jul 24 17:48:28 CDT 2001

At 4:59 PM -0400 7/24/01, James A Macklin wrote:
>We have been approached by another institution as to whether we could
>evaluate the value of a collection of specimens donated to them. Of
>course, the value assessment is necessary as the donor wants to use the
>donation as a tax write-off. Is the value tied to the maintenance of the
>specimen on going? Is a value tied to how much anyone might be willing
>to pay for an item as it is for art? Does anyone out there have
>experience in appraising herbaria?
As has been discussed several times before, the "value" of a specimen for
tax purposes is strictly interpreted as "fair market value" i.e. what
someone would pay for that specimen on the open market.  You need to check
records of recent purchases of collections to see what such specimens were

Barry M. OConnor
Curator & Professor             phone: (734) 763-4354
Museum of Zoology               FAX: (734) 763-4080
University of Michigan          e-mail: bmoc at
Ann Arbor, MI 48109-1079  USA

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