Donor FAQ

What is the Institute for Cinema Ephemera’s mission?

The Institute for Cinema Ephemera (ICE) is the world’s first organization dedicated to the preservation of film accessories: film posters, papers, and artifacts.

Is the Institute for Cinema Ephemera a 501(C)(3) ?

Yes. The Institute for Cinema Ephemera is a 501(C)(3) tax-exempt entity pursuant to the U.S. Internal Revenue Service (IRS).

What can I donate to ICE?

In-kind donations of posters, papers, and artifacts support the Institute in several ways. Cash donations are important for covering our monthly expenses and overhead.

What happens to my donation?

Donated goods are evaluated for condition and historical significance. Items may be added to our permanent collection, used in one of our education programs, or sold to fund our operations. Please contact us before submitting in-kind donations.

Does ICE accept other types of donations?

Certain services such as climate-controlled storage to house our collection are also accepted.

How much can I write off on my taxes for my donation of movie memorabilia or artifacts?

That depends upon the value of the donation. See IRS Publication 526, Charitable Contributions for helpful information.

Do I need an independent appraisal for my donation of used goods?

You may need an independent appraisal and an IRS form 8283 if you are claiming a donation of $5,000 or more. If you believe the value of your donation is over $5,000, please call us at (225) 283-4498 before making your donation.

Why can’t ICE give me a value?

The IRS requires donors to value their items. If the value is over $5,000. the IRS requires an appraisal by a qualified appraiser not affiliated with ICE. To obtain an independent appraisal, visit the Appraisal Foundation.

Is the cost of an appraisal deductible?

The cost of the appraisal may be deductible under IRS Schedule A, Miscellaneous Deductions. Consult your tax professional.

If I lose my donation receipt, will ICE replace it?

Replacement receipts will be considered on a case-by-case basis. Call ICE at (225) 283-4498 if you have lost a receipt.

 

Helpful links:

Publication 526, Charitable Contributions

This publication explains how to claim a deduction for charitable contributions.

Publication 561, Determining the Value of Donated Property

This publication is designed to help donors and appraisers determine the value of property (other than cash), and what kind of information you must have to support the deduction on your return.

Form 8283, Noncash Charitable Contributions

Individuals, partnerships, and corporations file this form to report information about non-cash charitable contributions when the amount of their deduction is more than $500.