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Covers thresholds for when a complete signed appraisal must be attached, when Form 8283 Section A or Section B is required, and when written substantiation and acknowledgment communications must accompany the return. Defines what constitutes a qualified appraisal, explains effective dating rules, addresses Form 8282 recapture reporting, and lists key contribution types generally not eligible for deductions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/irs-and-appraisals-of-gifts-and-donations-requirements-for-appraisers/303486/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/irs-and-appraisals-of-gifts-and-donations-requirements-for-appraisers/303486.png","ImageObject",442,249,{"name":88,"@type":89},"Ava Thompson","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When is a signed appraisal required for donated personal property?","Question",{"text":108,"@type":109},"A complete, signed appraisal by a qualified appraiser must be attached to the tax return when the claimed value deduction for certain artwork is at or above $20,000, and a qualified appraisal is required for clothing and household items not in good used condition valued at or above $500. For other thresholds, qualified appraisal requirements also apply where stated, including when documentation rules trigger Form 8283 sections.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should Form 8283 be completed based on the donation value?",{"text":113,"@type":109},"If the claimed deduction exceeds $500 but is less than $5,000, the taxpayer must complete Section A of Form 8283 and attach it to the return. If the claimed deduction is $5,000 or more, Section B of Form 8283 must be completed, including the required signatures, and attached to the tax return along with a qualified appraisal.",{"name":115,"@type":106,"acceptedAnswer":116},"What reporting is required if donated property is disposed of soon after the gift?",{"text":117,"@type":109},"If within 3 years the organization sells, exchanges, or otherwise disposes of the donated personal property, it must file an information return on Form 8282 (Donee Information Return) with the IRS and send the donor a copy. The donor may face negative implications for the claimed deduction and should clarify that the gift must be kept for at least 3 years.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303486,1790038515,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","THE IRS AND APPRAISALS OF GIFTS AND DONATIONS  \nAppraisers are encouraged to keep current on IRS rulings and requirements. All IRS forms and related materials are posted on the IRS web site ([http://www.irs.gov](http://www.irs.gov)).  \nRemember, and remind the client that we are appraisers, NOT accountants. We are not qualified to advise our clients about whether the claimed FMV needs to be reduced because of considerations regarding ordinary income property versus capital gain property.  \nAppraisers have the fiduciary responsibility to remind clients about IRS regulations regarding when an appraisal is needed , and what related paperwork must be submitted with appraisals .  \nFor any donation of personal property with a claimed deduction:  \n• Art work(s) with a total claimed value deduction at or exceeding $20,000 must have a complete, signed appraisal by a qualified appraiser attached to the return; and be sure to verify IRS requirements regarding photo-documentation;  \n• Clothing and household items not in good used condition and  \nvalued at or above $500 must have a qualified appraisal attached to the return (otherwise, clothing or household items NOT in good or better used condition may not be claimed;  \n• Any personal property with a claimed deduction exceeding $250 , must include with the return a written communication from the qualified organization containing the name of the organization, the date of the contribution and the amount of the contribution; and the client must have an acknowledgement stating whether the organization provided any goods or services in exchange for the gift and, if so, a description and a good faith estimate of the value of those goods or services .  \nThe 8283 Form must be completed according to the nature and value of the property and attached to the tax return for the following:  \n• Any personal property with a claimed deduction exceeding $500 but less than $5,000, the client must complete Section A of the Form 8283 and attach it to the tax return (this includes donation of household contents exceeding claimed $500);  \n• Any personal property with a claimed deduction of $5,000 or more, Section B of IRS Form 8283 must be completed (including “qualified appraiser’s” and donee’s signatures) and attached to the tax return. A qualified appraisal must be prepared for the donated property.  \nQualified appraisal: An appraisal document that is made, signed, and dated by a qualified appraiser (defined later) in accordance with generally accepted appraisal standards, and that  \n􀀡 Meets the relevant requirements of Regulations Section 1. 17A-13(c)(3) and Notice 2006-96 , 2006-46 I.R.B.902 (available [at](at www.irs.gov/irb/2006-46_IRB/ar13.html)[ ](at www.irs.gov/irb/2006-46_IRB/ar13.html)[www.irs.gov/irb/2006-46_IRB/ar13.html](at www.irs.gov/irb/2006-46_IRB/ar13.html) ),  \n􀀡 Relates to an appraisal made not earlier than 60 days before the date of contribution to the appraised property,  \n􀀡 Does not involve a prohibited appraisal fee, and  \n􀀡 Includes certain information as stipulated in IRS Document  \n561, page 10 ([http://www.irs.gov/pub/irs-pdf/p561.pdf](http://www.irs.gov/pub/irs-pdf/p561.pdf) )  \nPaperwork must accompany the tax return, including IRS Form 8283 and any required appraisal reports . The appraisal may have been made at any time subsequent to the date of donation and preceding the tax filing, but must be effective as of the date of donation or no more than 60 days preceding the date of the deed of gift. Appraisals completed prior to the actual donation of the gift are limited to the date of the report, and only considered valid by the IRS up to no more than 60 days prior to the date of donation . If the donor completes the donation more than 60 days after the date  \nof the appraisal report, the donor must obtain an updated report from the appraiser with a revised date and reflecting any variancesin the relevant market(s) .  \nForm 8282 (Recapturing the Donation Deduction): It is importan","cbCaig5jc8TjQRVK","https://ap.wps.com/l/cbCaig5jc8TjQRVK","pdf",110654,6,"English","# IRS and Appraisals of Gifts and Donations\n## Appraiser responsibilities and IRS compliance\n## Donation thresholds and required appraisal documentation\n## Form 8283 completion rules (Sections A and B)\n## Qualified appraisal definition and timing\n## Accompanying paperwork for tax filings\n## Form 8282 recapturing the donation deduction\n## Common non-deductible contribution categories","[{\"question\":\"When is a signed appraisal required for donated personal property?\",\"answer\":\"A complete, signed appraisal by a qualified appraiser must be attached to the tax return when the claimed value deduction for certain artwork is at or above $20,000, and a qualified appraisal is required for clothing and household items not in good used condition valued at or above $500. For other thresholds, qualified appraisal requirements also apply where stated, including when documentation rules trigger Form 8283 sections.\"},{\"question\":\"How should Form 8283 be completed based on the donation value?\",\"answer\":\"If the claimed deduction exceeds $500 but is less than $5,000, the taxpayer must complete Section A of Form 8283 and attach it to the return. If the claimed deduction is $5,000 or more, Section B of Form 8283 must be completed, including the required signatures, and attached to the tax return along with a qualified appraisal.\"},{\"question\":\"What reporting is required if donated property is disposed of soon after the gift?\",\"answer\":\"If within 3 years the organization sells, exchanges, or otherwise disposes of the donated personal property, it must file an information return on Form 8282 (Donee Information Return) with the IRS and send the donor a copy. The donor may face negative implications for the claimed deduction and should clarify that the gift must be kept for at least 3 years.\"}]","IRS and Appraisals of Gifts and Donations - Requirements for Appraisers | PDF",1789804099]