This Donation Appraisal example is only for illustration purposes. A Donation Appraisal is often necessary to document a donation to a charitable institution for a tax deduction. You must check with your tax advisor for information pertaining to charitable donations.


Item #1 - American Mahogany Empire Center Table


Description: round white gray veined marble top, with a flame mahognay octagonal shaped veneer frieze, supported by an urn shaped veneer column, raised on a square base, terminating in large scrolled feet.
Date: late 19th century
Size: 28" h x 36" diameter
Condition: good, some chips in the veneer on the scrolled feet.

Comparables:

1. Harvey Clars Auction Gallery, Oakland CA, 6/5/2005, lot 2400, a late classical or empire mahogany octagonal marble top center table with ogee cut out skirt, pedestal base on scroll feet, 29 1/2" h x 34" diameter, estimate $400 - $800, price realized $643.00. (some veneer is chipped)

2. Doyle New York, New York, 10/23/2002, lot 607, early 19th century, circular molded edge, mottled gray marble top above a plain frieze and central baluster standard, continuing to scrolled legs ending in paw feet, 29" h x 35" diameter, estimate, $3,000- $5,000, price realized $2,000.00.

3. James Julia Auctions, Fairfiled, Maine, 8/20/2003, lot 903, a mahogany empire round center table with mahogany veneers on a round top with apron. Center ten sided shaped post supported by four large scroll legs, 29" h x 39 1/2" diameter, some veneer damage, estimate, $500 - $1,000, price realized $1,092.00.

Analysis:

I believe the top of this table has been replaced. The frieze is ocatgonal in shape and I believe it would have originally had a mahogany top which mimicked the shape of the frieze. The color of the table and the chipped veneer affects the value of the first comparable. The second comparable was highly valued at auction because of the beautiful gray marble top, while the last comparable is slightly different because it has a mahogany top. I valued this table at $1,400.00 which was slightly less than the second comparable because of the added marble top and more than the third comparable because the veneer on this table is in excellent condition and the table as a whole has a beautiful patina.

Fair Market Value: $1,400.00