Recently, the tax advantages available to site owners have been clarified. One landowner paid half of the excavation cost at a site on his land and claimed his cost as a tax deduction. Later, he donated the artifacts from the site and also deducted their worth, equivalent to the entire cost of the excavation.
Federal tax incentives also apply to the gift of an important archaeological site to a governmental or nonprofit organization. This donation can be either an outright gift or an easement (in which the owner gives up certain control of the land, but retains ownership). In either case, the transaction qualifies as a charitable contribution for federal income tax, estate tax, and gift tax purposes.
YOU CAN HELP
Most archaeological sites are first discovered not by professional archaeologists, but by ordinary people who live or work near the sites. Usually these people do not know how to report a site to the proper authorities. If you find a site, you can help protect Louisiana’s heritage by letting archaeologists know about it. The Division of Archaeology has prepared a form especially for you to use, and one is in the center of this booklet.
The first step in recording a site is plotting its location on a U.S.G.S. topographic quad or other accurate map.
You should fill out the form as completely as possible, without attempting to dig in the site. Mark its location on a map, and photograph the site area. Try to draw the artifacts you see; you don’t need to be an artist, just trace around them on a piece of paper and sketch in any designs. If you find artifacts in a protected area where they are not being disturbed, it is best not to collect them; they may tell an archaeologist a great deal if they are left in place. If, however, you do collect something from the site, be sure to store it carefully with information about exactly where you found it.
Please mail the form, map, photographs, and drawings to the Division of Archaeology. Your information will be carefully reviewed, and added to the permanent file stored in Baton Rouge. A staff archaeologist will write a letter, telling you if the site has been assigned an official state number, and possibly asking for more information. By reporting a site, you will be helping to record the history of the state.
If you want to learn more about Louisiana archaeology, you can enroll in a class at a local university, visit museums, read archaeology books, or tour one of the state archaeological commemorative areas.
You may also want to join the Louisiana Archaeological Society (LAS). The Society’s chapters throughout the state have monthly meetings with programs discussing local and state-wide archaeology. The LAS publishes a quarterly newsletter with information about current research, and an annual bulletin with in-depth reports. Often the LAS chapters also are involved in archaeological survey or excavation. The organization’s members are both professional and avocational archaeologists who come together to advance Louisiana archaeology.