Qualified Appraisal: Valuing Charitable Donations (2025 IRS Guide)

This guide covers “Qualified Appraisal” within valuing charitable donations. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 561 (12/2025), Determining the Value of Donated Property, published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Context for these rules

What you need to substantiate your income tax charitable contribution deduction depends upon the property being donated and the claimed value of this property. There are three types of documents that may be required in order to substantiate your contribution.

• Contemporaneous Written Acknowledgment (CWA).

• Form 8283.

• An appraisal, which in certain cases must be a “qualified appraisal,” completed by a “qualified appraiser.”

Qualified Appraisal

A qualified appraisal is an appraisal document that meets the following requirements.

• Is made, signed, and dated by a qualified appraiser (defined later) in accordance with the substance and principles of the Uniform Standards of Professional Appraisal Practice.

• Meets the relevant requirements of Regulations section 1.170A-17(a).

• Is signed by the qualified appraiser and dated no earlier than 60 days before the date of the contribution and no later than the due date, including extensions, of the return on which the deduction for the contribution is first claimed. For an appraisal report dated before the date of the contribution, the valuation effective date must be no earlier than 60 days before the date of the contribution and no later than the date of the contribution. For an appraisal report dated on or after the date of the contribution, the valuation effective date must be the date of the contribution.

• Does not involve a prohibited appraisal fee.

You must receive the qualified appraisal before the due date, including extensions, of the return on which a charitable contribution deduction is first claimed for the donated property. If the deduction is first claimed on an amended return, the qualified appraisal must be received before the date on which the amended return is filed. An appraisal is not a qualified appraisal if you fail to disclose or you misrepresent facts to your appraiser and a reasonable person would expect this failure or misrepresentation to cause the appraiser to misstate the value of the property you contributed.

Form 8283 must be completed and attached to your tax return. Generally, you do not need to attach the qualified appraisal itself, but you should keep a copy as long as it may be relevant under the tax law. There are four exceptions.

• If you claim a deduction of $20,000 or more for donations of art, you should attach a complete copy of the appraisal. See Art and Collectibles, earlier.

• If you claim a deduction of more than $500,000 for a donation of property, you must attach the appraisal. See Deductions of More Than $500,000, earlier.

• If you claim a deduction of more than $500 for an article of clothing or a household item that is not in good used condition or better, you must attach the appraisal. See Deduction over $500 for certain clothing or household items, earlier.

• If you claim a deduction for an easement or other restriction on the exterior of a building in a historic district, you must attach the appraisal. See Certified historic structures, earlier.

Prohibited appraisal fee.

Generally, no part of the fee arrangement for a qualified appraisal can be based on a percentage of the appraised value of the property. If a fee arrangement is based on what is allowed as a deduction, after IRS examination or otherwise, it is treated as a fee based on a percentage of appraised value.

Information included in qualified appraisal.

A qualified appraisal must include the following information.

1. A description of the property in sufficient detail for a person who is not generally familiar with the type of property to determine that the property appraised is the property that was (or will be) contributed.

2. The physical condition of any tangible personal property or real property.

3. The date (or expected date) of contribution (valuation effective date).

4. The terms of any agreement or understanding entered into (or expected to be entered into) by or on behalf of the donor and donee that relates to the use, sale, or other disposition of the donated property, including, for example, the terms of any agreement or understanding that:

   1. Temporarily or permanently restricts a donee’s right to use or dispose of the donated property;

   2. Earmarks donated property for a particular use; or

   3. Reserves to or confers upon anyone (other than a donee organization or an organization participating with a donee organization in cooperative fundraising) any right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person having the income, possession, or right to acquire the property.

5. The name, address, and taxpayer identification number (TIN) of the qualified appraiser and, if the appraiser is a partner, an employee, or an independent contractor engaged by a person other than the donor, the name, address, and TIN of the partnership or the person who employs or engages the appraiser.

6. The qualifications of the qualified appraiser who signs the appraisal to value the type of property being valued, including the appraiser’s background, experience, education, and any membership in professional appraisal associations.

7. A statement that the appraisal was prepared for income tax purposes.

8. The declaration required by Regulations section 1.170A-17(a)(3)(vi).

9. The appraised FMV on the date (or expected date) of contribution.

10. The method of valuation used to determine FMV, such as the sales comparison approach, cost approach, or income approach.

11. The specific basis for the valuation, such as any specific comparable sales transaction.

12. The report completion date.

Art objects.

The following are examples of information that should be included in a description of donated art objects. Appraisals of art objects—paintings in particular—should include all of the following.

1. A complete description of the art object, including but not limited to:

   1. Artist/maker name/originating culture;

   2. Title;

   3. Medium of art object and support;

   4. Date of creation (and printing date, as appropriate);

   5. Dimensions;

   6. Signature information;

   7. Foundry marks and stamps (for sculpture);

   8. Hallmarks and weights (for works made of silver);

   9. If the photograph, print, sculpture, or other art object is available in multiples, indicate the dimensions and other sizes the art object is available, along with the specific edition number and total number made in the edition;

   10. Condition, including a condition report by a professional conservator if condition affects the art object's value; and

   11. Any other characteristics that would impact the value of the property.

2. The cost, date, and manner of acquisition.

3. A history of the item’s prior ownership (provenance).

4. The exhibition history of the object.

5. Authenticity documentation. Reasonable due diligence should include an annotated listing of all the known works of an artist (catalogue raisonné) citations, foundation numbers, and/or letters from a recognized expert, when warranted.

6. A professional quality digital color image of the item.

7. The facts on which the appraisal was based, such as:

   1. Identification and analysis of the item’s value characteristics;

   2. Comparable sales of similar works by the artist which were sold in a time period close to the valuation date;

   3. The economic state of the art market at the time of valuation, particularly with respect to the specific property; and

   4. The standing of the artist in their profession and in the particular artistic school or time period.

Number of qualified appraisals.

A separate qualified appraisal is required for each item of property that is not included in a group of similar items of property. You need only one qualified appraisal for a group of similar items of property contributed in the same tax year, but you may get separate appraisals for each item. A qualified appraisal for a group of similar items must provide all of the required information for each item of similar property. The appraiser, however, may provide a group description for selected items the total value of which is not more than $100.

Qualified appraiser.

A qualified appraiser is an individual with verifiable education and experience in valuing the type of property for which the appraisal is performed.

1. The individual:

   1. Has earned an appraisal designation from a generally recognized professional appraiser organization, for the type of property being valued; or

   2. Has met certain minimum education requirements and 2 or more years of experience in valuing the type of property being valued. To meet the minimum education requirement, the individual must have successfully completed professional or college-level coursework obtained from:

      1. A professional or college-level educational organization,

      2. A professional trade or appraiser organization that regularly offers educational programs in valuing the type of property, or

      3. An employer as part of an employee apprenticeship or education program similar to professional or college-level courses.

2. The individual regularly prepares appraisals for which they are paid.

3. The individual is not an excluded individual (defined later).

In addition, the appraiser must make a declaration in the appraisal that, because of their background, experience, education, and membership in professional associations, they are qualified to make appraisals of the type of property being valued. The appraiser must complete the Declaration of Appraiser section on Form 8283, Section B. More than one appraiser may appraise the property, provided that each complies with the requirements, including signing the qualified appraisal and the Declaration of Appraiser section on Form 8283, Section B.

Excluded individuals.

The following individuals cannot be qualified appraisers for the donated property.

1. The donor of the property or the taxpayer who claims the deduction.

2. The donee of the property.

3. A party to the transaction in which the donor acquired the property being appraised, unless the property is donated within 2 months of the date of acquisition and its appraised value is not more than its acquisition price. This applies to the person who sold, exchanged, or gave the property to the donor, or any person who acted as an agent for the transferor or donor in the transaction.

4. Any person employed by any of the above persons. For example, if the donor acquired a painting from an art dealer, neither the dealer nor persons employed by the dealer can be qualified appraisers for that painting.

5. Any person related under section 267(b) of the Internal Revenue Code to any of the above persons or married to a person related under section 267(b) to any of the above persons.

6. An appraiser who appraises regularly for a person in (1), (2), or (3) and who does not perform a majority of their appraisals made during their tax year for other persons.

7. An individual who receives a prohibited appraisal fee for the appraisal of the donated property. See Prohibited appraisal fee, earlier.

8. An individual who is prohibited from practicing before the IRS under section 330(c) of title 31 of the United States Code at any time during the 3‐year period ending on the date the appraisal is signed by the individual.

In addition, an individual is not a qualified appraiser for a particular donation if the donor had knowledge of facts that would cause a reasonable person to expect the appraiser to falsely overstate the value of the donated property. For example, if the donor and the appraiser make an agreement concerning the amount at which the property will be valued, and the donor knows that amount is more than the FMV of the property, the appraiser is not a qualified appraiser for the donation.

Appraiser penalties.

An appraiser who prepares an incorrect appraisal may have to pay a penalty if the appraiser knows, or reasonably should have known, the appraisal would be used in connection with a return or claim for refund and the appraisal resulted in:

1. A substantial valuation misstatement,

2. A substantial estate or gift valuation understatement, or

3. A gross valuation misstatement.

The penalty imposed on the appraiser is the smaller of:

1. The greater of:

   1. 10% of the underpayment due to the misstatement, or

   2. $1,000; or

2. 125% of the gross income received for the appraisal.

No penalty is imposed if the appraiser can establish that the appraisal’s value is more likely than not correct.

In addition, any appraiser who falsely or fraudulently overstates the value of property described in a qualified appraisal of a Form 8283 that the appraiser has signed may be subject to a civil penalty for aiding and abetting an understatement of tax liability and may have their appraisal disregarded.

Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

• Publication 561 (12/2025), Determining the Value of Donated Property: Substantiation of Noncash Charitable Contributions — Qualified Appraisal — Internal Revenue Service; 2025 edition.

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.