What does the IRS consider a qualified appraisal?

A qualified appraisal, as the IRS defines it for Form 8283 purposes, is a written appraisal prepared, signed, and dated by a qualified appraiser in accordance with generally accepted appraisal standards (USPAP) and the IRS's own appraisal requirements.

The IRS applies this standard when you claim a deduction for donated personal property valued at more than $5,000, whether that's a single painting, a jewelry collection, or a group of similar items whose combined value crosses the threshold. A few specific rules define whether an appraisal actually qualifies:

• Timing: the appraisal must be dated no earlier than 60 days before the donation date and no later than the due date (including extensions) of the return on which the deduction is first claimed.
• Appraiser qualifications: the appraiser must hold a recognized appraisal designation or have the equivalent education and at least two years of relevant experience, and must regularly prepare appraisals for pay. The donee organization itself cannot serve as the appraiser.
• Standards and content: the report must follow USPAP and include a full description of the property, the valuation method used, and the facts supporting the conclusion.
• Full disclosure: if you withhold or misstate facts that would reasonably affect value, the appraisal is disqualified even if it otherwise meets every other requirement.

It's worth noting that Form 8283 itself is not the appraisal. It's the appraisal summary that gets attached to your tax return, and Section B requires signatures from you, the qualified appraiser, and an authorized official of the receiving charity.

Our team prepares personal property appraisal for charitable donation reports built around these exact requirements, using comparable sales and market research to support fair market value. If you're still working through the paperwork side, see our page on what's required for filing Form 8283 for more detail.