Payne Associates facilitate the transfer of private property by providing certified appraisal reports and guidance regarding the proper disposition of libraries, archives, and photographs.

	Estate and Family Division
	Charitable Contributions
	Insurance Valuation
	Acquisitions and Sales

Consulting: Payne Associates limit their work to providing appraisals and related consulting. They do not buy and sell. Consulting services generally include the following:

	Providing information about the most appropriate institutions to receive donations of collections.
	Referrals to book, manuscript and photography dealers and their web sites when clients have materials for sale.
	Assistance to donors regarding the rules and regulations by the Internal Revenue Service about appraising and substantiating donations for charitable deductions.

IRS Assistance: Because appraisals for charitable donation purposes are a major focus of work provided by Payne Associates, information is provided to facilitate the donation process.

	A copy of IRS form 8283 that is required by individuals to substantiate their charitable donation is provided by clicking here.
	Instructions for completing IRS form 8283 will be found by clicking here.
	Annual reports submitted by the Art Advisory Panel of the Commissioner of Internal Revenue are provided upon request.
	You will need to have Adobe Acrobat reader to view the IRS .pdf files, if you do not have Adobe Acrobat Reader, you will need to...

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