Date of Publication: 03/11/2024
Reviewed by MLTC 9/20/2024.
IRS publication 561 helps donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. They also explain what kind of information is required to support the charitable contribution deduction you claim on tax returns.
View publication at: www.irs.gov/pub/irs-pdf/p561.pdf
View guidance regarding appraisal requirements at: www.irs.gov/irb/2006-46_IRB#NOT-2006-96