The Vancouver Sun has recently written an article “Blockbuster donation of ‘Michelangelo’ sculptures turns into multi-million-dollar bust: Sotheby’s says tiny terracotta sculptures are worth $200,000 to $300,000, a fraction of their appraised value”.  The article discusses the valuation of certain sculptures donated to a Canadian registered charity and using the Cultural Property Export Review board for the donation. 

You can read the full story at http://www.vancouversun.com/travel/Blockbuster+donation+Michelangelo+sculptures+turns+into+multi+million+dollar+bust/7875342/story.html