Generally what the IRS is looking for on collectables is an appraisal. I believe their official writings they say an appraisal only may need to be done for items over $5,000. From the audit notes I have seen they get real sticky on an appraisal. With the organization having been deeemed as charitable probably the most proper steps, and the ones I would advise my clients to do, is to have an appraisal done and have an officer of the club sign off on it when the donation is given. I actually did get to see an appraisal this year for the first time in many years.

Ray