<HTML><HEAD> <META charset=US-ASCII http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2800.1106" name=GENERATOR></HEAD> <BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; BACKGROUND-COLOR: #ffffff"> <DIV> <DIV>Greetings,</DIV> <DIV> </DIV> <DIV>          In a recent PTG Journal, someone wrote an article on this. I went through a whole learning experience with this. I called the IRS about 4 times and got a general feel for what they are intending by a qualified individual. In my opinion, <EM>WE, members </EM>of the PTG are it!</DIV> <DIV>Who else studies this stuff of pianos, <EM>WE DO! </EM></DIV> <DIV> </DIV> <DIV>Julia Gottshall</DIV> <DIV>Reading, PA</DIV> <DIV> </DIV> <DIV>In a message dated 1/15/2008 2:05:59 PM Eastern Standard Time, pryan2@the-beach.net writes:</DIV> <BLOCKQUOTE style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: blue 2px solid"><FONT face=Arial>A long-time customer informed me that he is donating his piano (a small <BR>M&H grand) to a religious college and asked me to give him an official <BR>appraisal that would satisfy the IRS for a tax write-off, or find him an <BR>authorized piano specialist who could do this.<BR><BR>What is the rule on this?  Can he take the retail value, or wholesale?  <BR>Who is to say?  Is there such a person as an "authorized piano <BR>specialist appraiser"?    Can I give him an appraisal?  Should I?<BR><BR>Phil Ryan<BR>Miami Beach</FONT></BLOCKQUOTE></DIV> <DIV></DIV><BR><BR><BR><DIV><FONT style="color: black; font: normal 10pt ARIAL, SAN-SERIF;"><HR style="MARGIN-TOP: 10px">Start the year off right. <A title="http://body.aol.com/fitness/winter-exercise?NCID=aolcmp00300000002489" href="http://body.aol.com/fitness/winter-exercise?NCID=aolcmp00300000002489" target="_blank">Easy ways to stay in shape</A> in the new year. </FONT></DIV></BODY></HTML>