Write-Offs: New Guide for Donors On Value of Donated Goods; Job Shuffle at IRS

* The I.R.S. has published a revised version of its handbook “Determining the Value of Donated Property” for donors and appraisers. Among the topics: How to place a fair market value on household goods, used clothing, art objects, and used cars. The booklet, Publication 561, may be found on the revenue service’s Web site, at http://www.irs.ustreas.gov/forms_pubs/pubs.html.

* Without a public explanation, Steven D. Arkin, who just a few weeks ago was named by the I.R.S. as its director of exempt organizations rulings and agreements, has returned to the Treasury Department, where he worked just before joining the revenue service. Mr. Arkin’s new job at Treasury: senior adviser to an acting assistant secretary.