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For non-cash (e.g. art, cars, other stuff) charitable donations exceeding $500 in total value, IRS Form 8283 is required to be included with your tax return. A formal appraisal report written by a qualified appraiser certified in the Uniform Standards of Professional Appraisal Practice (USPAP) is required for non-cash donations of $5,000 or more. The report is kept on file by the donor if the amount is under $20,000. When the amount is $20,000 or more, the report is reviewed by an IRS panel of experts. Examination of your properties by a professional appraiser must be performed not earlier than 60 days prior to the donation date and not later than April 15th of the filing period. The examining appraiser is required to sign Form 8283 and may be subject to substantial penalties if the value conclusion is overstated. For this reason, it is imperative to secure the services of a professional appraiser educated in valuation theory, principles, and methodology. Professional appraisers are identifiers and witnesses, not advocates. They are required to be impartial and cannot charge on a percentage basis. Refer to IRS Publications 526 and 561 for the details.

NOTICE: Federal Law, S HR-4, effective AUG 2006: Appraisal reports for Non-Monetary Donations and Estate Settlements must be rendered by a designated and USPAP certified member of a major professional appraisal society or by an equivalent impartial professional appraiser.

FYI: The basics even professionals usually don’t know.
Personal property is any tangible object that can be moved: toys, jewels, art, crops, chattel, gold, furniture, boats, starships, etc.
Real property is anything that cannot be moved: churches, lots & plots, silos, houses, farms, ranches, comets, etc.
Intellectual property is an intangible product of the intellect that has commercial value such as copyrighted material (©®TM) including literary or artistic works, and ideational property such as patents, appellations of origin (i.e. champagne), business methods, and industrial processes. Appraisal reports are intellectual property.
Public property is any real or personal property owned by a government entity.
Private property is any real or personal property owned by a non-government entity.