Date of Publication: 12/01/2024
Last reviewed by MLTC: 9/27/2025
Guidance regarding appraisal requirements for noncash charitable contributions.
Website can be found here: Instructions for Form 8283 (12/2024) | Internal Revenue Service
Related Documents:
1. Checklist for Reviewing Qualified Appraisals (Land Trust Alliance, 01/28/2019)
Step-by-step tool for confirming that appraisals meet IRS standards.
Document: Qualified_Appraisal_Checklist
2. Sample for Practice 10C: Society for the Protection of New Hampshire Forests Appraisal Checklist (Land Trust Alliance, 01/28/2019)
Checklist for reviewing an IRS qualified appraisal and Form 8283 from the accredited Society for the Protection of New Hampshire Forests.
Document: SPNHF_Appraisal_Checklist