I have a friend that one of those scientific or educational permits. In the past he has gotten a lot of cool birds such as eagles, falcons and the like donated to him by Fish and Wildlife for his museum/education center. The problem is he does not know how to do any taxidermy work. He recently received a nice Blue heron that he put in the freezer. My question is if I have my Federal and State Taxidermy license can I legally mount the bird for him? If not can I sit with him and do it at his museum, or does that even matter? Some help would be appreciated.
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You can mount them in your shop if you have him sign a written contract with you as to which exact species you are doing and supplies you with a copy of his permit and the Federal permit that must accompany the raptors. Birds not requiring Federal permits can be mounted with only a copy of his state permit. Again, be sure you have a written contract that states that they are in your possession for "taxidermy purposes only".
Record keeping is crucial. You should keep an in/out log as well as documentation. I may be out of school here, but I believe that you too have a reporting responsibility to the USFWS about the numbers and species of protected birds mounted by you. Read the fine print on the federal forms that accompanied your Federal license.
Your friend certainly does have reporting responsibility, and if he fails to submit his annual disposition list, you can go down in the quagmire that results. State law also applies, many states issue "road kill" permits for select applicants, and some require annual documentation.
Nothing wrong with doing the work, as Geroge said, but cover your ass plenty deep before you do.