Appraisals are generally made on Museum property after the materials have been received, inventoried, and the Deed of Gift forms have been completed by the donor(s). The IRS does not permit the benefiting institution to appraise donated objects. In some instances, Museum Staff may be able to suggest price guides and/or dealer’s sales lists for comparable non-unique items such as published books, a railroad lantern, or piece of railroad china.
Donations to the Museum are tax deductible, to the full extent allowed by law, for both federal and State of California income tax purposes.
The California State Railroad Museum welcomes donations. The Museum’s Collections are primarily the result of the gifts of many individual and corporate donors. The Museum makes additions to the collections primarily by donation more than 95 percent of the present collection is the result of gifts from more than 2,000 donors since the Museum’s inception in 1976.
Each year families, collectors, and companies select the California State Railroad Museum as the permanent repository for their railroad photographs, books, manuscripts, and artifacts. The Museum Library has a distinguished record for acquiring, organizing, preserving and making available collections of photographic and documentary materials.