Welcome Collections Exhibit Catalogs   Personnel  Gifts/Donations Ask the Archives  Other Resources

Gifts and Donations

Special Collections and Archives at Southeast Missouri State University acquires, preserves and makes accessible research materials that document the historical, literary and cultural experience of Southeast Missouri, the Mississippi River Valley region, and the history of Southeast Missouri State University.

Special Collections and Archives is particularly interested in acquiring material on the environmental history of the region and its development, as well as materials that document the experience of women and African-Americans in the region. We will consider offers for donations of literary papers, family papers of historical significance, business and organizational records, diaries, journals, personal memoirs, photographs, maps and other materials that support the collection's focus. They may have been created by individuals or families or by organizations including churches, schools, social and civic groups, or political parties. Offers will be evaluated based on the availability of resources to properly care for the materials, as well as on their potential research value. 

All gifts are acknowledged unless requested otherwise. Donors will be asked to sign an official deed of gift acknowledging the donation.

For additional information, please contact Dr. Lisa K. Speer, Special Collections Librarian and director of Special Collections and Archives at (573) 986-7446 or by e-mail.

Valuation of Gifts

Under federal tax regulations, Special Collections cannot give appraisals or estimates of value for donors. Donors are encouraged to seek the services of a qualified appraiser.  Under current federal tax law, a Qualified Appraisal must be signed and dated by the appraiser and include the following [Reg. 1.170A-13(c)(3), (4)]:

  • a detailed description of the property;
  • the date of the gift;
  • the physical condition of the property;
  • any restriction relating to the charity's use or disposition of the property;
  • the appraiser's name, address, and taxpayer's identification number;
  • the appraiser's qualifications, especially education, experience and certification;
  • a declaration that the appraisal was performed for tax purposes;
  • the date of the appraisal;
  • the fair market value of the gift property on the date of the gift;
  • the method of determining the fair market value;
  • the standards used by the appraiser in determining value; and
  • the fees paid by the donor for the appraisal.

To be "qualified," an appraisal must be made by a person who declares (on Form 8283) that he or she:

  • has the credentials to qualifications to make appraisals of the particular type of property involved in the gift, and
  • holds himself or herself out to the public as one who does such appraisals on a regular basis [Reg. 1.170A-13(c)(5)].

An appraiser might be "qualified" to make the appraisal but not "independent."  There are "related party" prohibitions meant to assure that the objectivity of the appraisal is not compromised by some relationship between the parties.  A qualified appraiser may not be any of the following:

  • the donor;
  • the recipient charity or an employee thereof;
  • the person from whom the donor acquired the property (with limited "safe harbors");
  • any person employed by or related to any of the foregoing;
  • a "captive appraiser" who is used regularly by the donor but not by others; or
  • an appraiser who is otherwise qualified, but who has some incentive to overstate the value.

The qualified appraiser must sign and date the appraisal, and must sign a declaration that he or she understands that a false appraisal may subject the appraiser (as well as the taxpayer) to penalties. 

The IRS may reject an appraisal if the appraising party or organization has an exclusive working relationship with the charity. 

The IRS does not publish a list of acceptable appraisers.  The American Society of Appraisers does publish a directory of certified appraisers by state and by specialty. 

A qualified appraisal must be obtained no earlier than 60 days prior to the date of the charitable gift, and no later than the due date for filing the donor's income tax return (including extensions) on which the gift is first reported [Reg. 1.170A-13(c)(3)(i)].

Please consult current federal tax law for information on the penalties for overvaluation of charitable gifts.


Special Collections and Archives | semoarchives@semo.edu | (573) 651-2245 | updated 04.25.08 | disclaimer
Southeast Missouri State University | One University Plaza| Cape Girardeau, MO 63701 | (573) 651-2000


Kent Library  
2002 Copyright 
Southeast Missouri State University