1. The auctioneer has final authority on the amount bid for any item and/or the identity of the purchaser of any item. 2. Proof of payment will be required before any item may be claimed. 3. If you purchase a firearm, before taking possession, you must properly register the gun in compliance with all federal, state and local firearms laws. To simplify compliance with federal regulations, the RMEF will ship the firearm to a licensed Federal Firearms License holder after arrangements with the purchaser have been made. 4. The fair market value or estimated fair market value will be provided for each auction item. IRS rules permit a charitable contribution for the amount paid in excess of fair market value. Only that part of the payment made with the intention of making a gift and for which the taxpayer receives no consideration qualifies as a contribution. If you have questions, please consult your tax advisor regarding the tax deductibility of any item purchased at auction.