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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><div><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Hi, I have a non-profit organization client who holds annual auctions for fundraising. An artist donated her painting for the event, and I am wondering how we go about sending a receipt for the painting. The client is a small non-profit, and wanted to see if there are alternatives to getting a formal appraisal. If one is required, do you have any referrals to appraisers?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><br><span style='font-family:"Arial",sans-serif;color:#222222;background:white'>-- </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Best regards,</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'> </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Jennifer Y. Sohn</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Attorney at Law</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>(Licensed in CA and WA)</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Sohn Law PLLC</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>10900 NE 4th Street, Suite 1850</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Bellevue, WA 98004</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Tel: 425.522.3861</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Fax: 425.732.9748 </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Email: <a href="mailto:jennifer@sohn-law.com" target="_blank"><span style='color:#0563C1'>jennifer@sohn-law.com</span></a></span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'><a href="http://www.sohn-law.com/" target="_blank"><span style='color:#0563C1'>http://www.sohn-law.com</span></a></span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'> </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Confidential. This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this transmission in error, please delete the message. Thank you.</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'> </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Georgia",serif;color:black'>Circular 230 Disclaimer. Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, for the purpose of (i) avoiding penalties under the internal revenue code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.</span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p></div></div></div></body></html>