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Guidelines for Donors to OSAC The Oregon State Arthropod Collection has been assembled by the efforts of hundreds of entomologists over more than a century. One of the most important sources of new material for the collection is donations from amateur and professional entomologists outside the Oregon State University community. If you are considering a donation to OSAC, please bear in mind the following points of information. 1. Preparation of material: Specimens should be prepared correctly and labelled completely. See the Collection Policy for details on labelling. A useful source for collection-related supplies is Bioquip. 2. OSAC standards: OSAC houses its collection of pinned material in California Academy cabinets, drawers and unit trays. Donors are encouraged to provide appropriate storage units for donated material, or a stipend to help offset costs for materials and labor for incorporation. If you are thinking of donating your collection to OSAC down the road, why not house it in units that are compatible with ours? Note also that donations of collection-related literature and funds to support the upkeep of the collection are always greatly appreciated. 3. Tax issues: Many people who donate insect collections to public institutions like to deduct the estimated value of the collection from their federal income tax as a non-cash charitable contribution. Oregon State University does not encourage this practice, and cannot provide assessments of a collection's monetary value. Independent professional assessors can be contracted for this purpose (the cost of the assessment is also tax-deductible). Neither Oregon State University nor OSAC can accept responsibility for justifying tax deductions based on the assessed value of donated specimens. Note that recent communications from IRS representatives indicate that deductions should be based on the actual market value of the collection, rather than a figure derived from a formula. If you have questions, contact the Internal Revenue Service (click here to go to the IRS web page, and get a copy of form 8283 from there). 4. Legal documentation: Donors must vouch for the legal acquisition of all specimens they intend to donate. OSAC cannot accept specimens collected in violation of U. S., state or international laws, including the Lacey Act (after 1991). A useful summary of federal laws is provided here. Donated specimens that were collected or imported under special permits should be accompanied by copies of said permits, or a letter indicating that such permits were obtained by the collector/importer. Questions about these issues may be addressed to the Pacific Branch of the U. S. Fish and Wildlife Service. 5. Collecting on Forest Service Lands has recently been ruled to be legal (exceptions may apply to specific protected areas) - see the memorandum in the Fall 1998 News of the Lepidopterists' Society (no link yet). 6. Accession Procedure: All gifts to OSAC must be formally accessioned in the OSAC database and registered with the OSU Foundation at the time of donation. Collections valued at greater than $500 must be accompanied by a professional assessment (see 3). Donors are encouraged to plan ahead and obtain the appropriate paperwork prior to the time they wish to physically deposit the gift.
This page last updated 2 Feb. 1999, AVZB |