----------------------------Original message---------------------------- Woops! Do not supply monetary evaluations for tax purposes. The IRS considers the map library to be an interested party and requires that any evaluation be from an outside source, e.g. a local second hand book dealer, antiques dealer, etc. Also there is a particular form for gifts that the IRS requires, and both the donor and donee (?) sign on the bottom line...fyi, Alice H. Oh yes, it is Form 8283. It may be that this is for expensive gifts only, I haven't looked at the form lately, and then again, I don't know how many NGS maps you were given!