Donors may be entitled to take an income tax deduction by claiming their gift of rare or manuscript materials as a charitable donation. While Archives staff cannot serve as tax advisors, it is the Archives' understanding that to claim a deduction for non-cash gifts in excess of $500 within a calendar year, a donor must file IRS Form 8283. See Instructions for guidance. A formal appraisal, performed no more that sixty days before the date of the gift, is required if deductions are sought for any gift valued at over $5,000. Professional standards, University policy, and IRS regulations prohibit DUMCA staff from making such a monetary appraisal.