IRS Form 8283, Noncash Charitable Contributions, requires that an appraiser signs the following statement:

"I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, emplyed by, married to, or related to any of the foregoing persons, or an appraiser regularly used by any of the foregoing persons and who does not perform a majority of appraisals during the taxable year for other persons.

Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify the appraisal fees were not based upon a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this appraisal summarymay subject me to the civil penalty under section 6701(a) (aiding and abetting the understatement of tax liability.) I affirm that I have not been barred from presenting evidence or testimony by the Director of Practice."

 Richard D. Olson, Ph.D., offers his services as an appraiser of comic character memmorabilia subject to the limitations of the above statement. All forms of comic character memmorabilia produced prior to 1950 , including but not limited to, art, books, comic books, games, pinbacks, posters, sheet music, and toys may be appraised. I am happy to work with anyone who needs an appraisal of such material. My fee is based on the amount of time the appraisal takes to prepare, not the value of the material being appraised. Please write me at the addresses below or call me if you would like more information on the topic of appraisals.