Donating your cartoon art to the Museum ensures that it will be preserved for future generations to enjoy. Objects from our permanent collection are frequently exhibited, and the collection is available for use by scholars and other qualified researchers who access our library and archives. The museum collects all types of original art including art from animation, editorial cartoons, comic strips, comic books, graphic novels, magazine cartoons, advertising cartoons and underground cartoons.

Does the museum accept comic books?

Due to space and other concerns, the museum can only accept certain comic books such as Golden and Silver Age comic Books.

Does the museum accept cartoon books?

The museum is happy to accept cartoon books for its research library including reference books, how-to books, cartoon collections, cartoonist biographies, and cartoon-related periodicals. In certain cases, rare cartoon books will be accessioned into the permanent collection.  Click here to view Research Library Policy and Donation Guidelines.

Does the museum collect cartoon merchandise?

The museum does collect merchandise, toys, and other 3-D objects related to cartoons.

What are the tax benefits of donating?

The Cartoon Art Museum is a nonprofit, 501(c)(3) organization. The fair-market value of any donation is tax-deductible. The fair-market value is defined as “the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell, and both having reasonable knowledge of relevant facts.” – Income Tax Regs. Sec. 1.170A-1(c)(2)

Does the IRS require an appraisal of my donation?

• If you claim a total deduction of $500 or less* for all contributed property, you do not need to attach any special forms to your tax return.
• If you donate personal property worth between $501 and $5,000, the IRS requires Form 8283, Non-cash Charitable Contributions to be filed with your tax return, but it does not need to be signed by the museum. You do not need a professional appraisal but you must report how the fair-market value was determined. Evidence of contemporary sales of similar pieces is generally sufficient.
• If the donated item or group of similar items exceeds $5,000 in value, the IRS requires a professional appraisal. As an interested party, the Cartoon Art Museum is not permitted to provide or arrange the appraisal. IRS Form 8283, Non-cash Charitable Contributions must be attached to your income tax return and signed by both the appraiser and the museum.
• If your total art contribution deduction exceeds $20,000, you must attach a complete copy of the signed appraisal along with IRS Form 8283, Non-cash Charitable Contributions.

Where can I get IRS Form 8283?

You can download Form 8283 from the Internal Revenue Service’s web site: www.irs.gov

What documentation does the museum provide?

For every donation, the museum provides a letter stating what the gift was and when it was received by the museum. The donor should keep this letter as a receipt of the gift in case they are asked to produce it by the IRS.

How can I find out how much my cartoon art, cartoon collectible, or comic book is worth?

In keeping with current ethical and legal restrictions, the staff of the museum is not permitted to give appraisals or opinions of monetary value of art or other objects. We recommend that you check the following sources to learn more about the value of cartoon art and objects:

• Auction Catalogs
• Online auction sites (i.e. eBay)
• Auction house sites (i.e. Illustration House, Sotheby’s, Christie’s)
• Dealers of cartoon art, comic books, or cartoon-related merchandise.
• IRS Publication 561 “Determining the Value of Donated Property”
• Price Guides and Books on Collectibles:

• * Alex G. Malloy, Comics Values Annual 2000: The Comic Books Price Guide
• * Robert M. Overstreet, The Official Overstreet Comic Book Price Guide 31st ed. (2001)
• * Brent Frankenhoff et al., 2001 Comic Book Checklist and Price Guide 7th Ed.(2001)
• * Andrea Podley and Derrick Ban, Peanuts Collectibles: Identification and Value Guide (1999)
• * Freddi Karin Margolin, Peanuts: The Home Collection: A Collector’s Guide to Identification and Value (1999)
• * William D. Larue, Collecting Simpsons! An Unofficial Guide to Merchandise from the Simpsons (1999)
• * Beckett Publications Staff, Beckett Pokemon Collector Price Guide (2000)
• * CheckerBee Publishing, Pokemon’s collector’s Value Guide (1999)
• * Carole Bess White et al., Collector’s Guide to Lunchboxes: Metal, Vinyl, Plastic: Identification & Values (2000) : definition

Can you recommend an appraiser?

The Cartoon Research Library at Ohio State has a list of appraisers at the following web site:

http://cartoons.osu.edu/?q=content/appraisals

Inclusion on this list in no way implies an endorsement or recommendation by either the Cartoon Research Library or the Cartoon Art Museum.