Date of Publication: 07/17/2012
IRS publications help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. They also explain what kind of information you must have to support the charitable contribution deduction you claim on your return.
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