The National Centre usually recommends two valuers who are required by the program and have valued similar materials in the past. These valuers must be on the Approved Valuers list published by the Cultural Gifts Program on their website. The National Centre requires the donor to pay the valuers’ fees, as these, along with the value of the donation, are a taxation deduction for the donor. The National Centre does not pay tax and therefore cannot claim this benefit.
Arranging the valuers and their visits, and creating the paperwork for the Cultural Gifts committee, can take some time, so planning is essential between the National Centre and the donor.