IRS Charitable Donation Appraisals

IRS Charitable Donation work has its own rules

Noncash charitable contributions over $5,000 generally require a qualified appraisal from a qualified appraiser. The report must be prepared no earlier than 60 days before the date of contribution and must contain specific content the regulations enumerate. A report missing any of it can cost the deduction outright.

Every report prepared for this purpose states its intended use and intended user explicitly, applies the value standard that purpose requires, and is signed by the appraiser who performed the work. That is not a courtesy — it is what makes the report usable by the party who has to accept it.