[MassHistPres] Who pays for appraisals of historic objects?

[SMARGAN at aol.com]

The local historic society (nonprofit) is accepting a donation of a  
monument from a private party and the donor wants an appraisal for a tax  
write-off. The society has a certified appraiser lined up but is wondering  who 
should pay for the appraisal - the donor or donee? Does this matter  with 
respect to any conflict of interest or issues with the IRS?
Thanks for any information on this.
    Sandy
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