FAIR Tax Guide

Charitable Donation Appraisal Requirements (IRS Form 8283)

The IRS requires a qualified written appraisal for charitable donations of art, antiques, or collectibles valued over $5,000. The appraisal must be prepared by a qualified appraiser, attached to Form 8283, and received before the tax filing deadline. Failure to obtain a compliant appraisal can result in deduction disallowance.

When a donation appraisal is required

The $5,000 threshold applies per item or per grouped collection of similar items. If your donated property exceeds this value, the IRS requires a qualified written appraisal.

Single item valued over $5,000 — qualified appraisal required.
Multiple similar items (e.g., a collection of paintings) — aggregate value triggers the requirement.
Clothing and household items are generally non-deductible unless in good used condition or better.
Cash and publicly traded securities do not require an appraisal.

What makes an appraiser "qualified"

The IRS defines a qualified appraiser with specific criteria that go beyond general expertise.

The appraiser must have earned an appraisal designation from a recognized professional organization (ASA, AAA, ISA) or met minimum education and experience requirements.
The appraiser must be USPAP-compliant — having completed USPAP coursework within the prior 5 years.
The appraiser cannot be the donor, the donee (receiving charity), or a party to the transaction.
The appraiser must receive a fee for the appraisal — fees contingent on the appraised value are prohibited.
FAIR members disclose their fee models and USPAP status publicly in the directory.

Form 8283 filing requirements

Form 8283 (Noncash Charitable Contributions) is the IRS form that documents your donated property and attaches the qualified appraisal.

Section A: For items valued at $5,000 or less per item/group — complete this section; appraisal generally not required.
Section B: For items valued over $5,000 — the qualified appraiser must complete Part III and sign the declaration.
The donee organization must acknowledge receipt in Part IV.
Attach Form 8283 to your income tax return (Form 1040) for the year of the donation.

Timing and deadlines

Timing is critical — the appraisal must be obtained and the form filed within specific windows.

The qualified appraisal must be completed no earlier than 60 days before the donation date.
You must receive the appraisal report before your tax return filing deadline (including extensions).
For donations over $20,000, you must also attach a copy of the signed appraisal to your return.
Art donations valued over $50,000 require a completed Form 8283 and may be reviewed by the IRS Art Advisory Panel.

Common mistakes that trigger IRS scrutiny

The most frequent causes of donation appraisal issues are preventable.

Using an appraiser whose fee is contingent on the appraised value — this disqualifies the appraisal.
Failing to obtain the appraisal before the tax filing deadline.
Submitting an appraisal that does not include the required declarations and appraiser credentials.
Donating to a charity that is not a qualified 501(c)(3) organization.
Overvaluing property — the IRS can impose accuracy-related penalties of 20% or 40% of the underpayment.
Grouping dissimilar items to stay under the $5,000 threshold.

How FAIR members help with donation appraisals

FAIR's directory connects you with appraisers who meet IRS qualified appraiser definitions and disclose their fee structures upfront.

Search the FAIR directory for appraisers with your property's specialty (fine art, antiques, jewelry, furniture).
Verify USPAP compliance and professional organization memberships on each member's profile.
Fee-model transparency means no surprise charges and no contingent-fee conflicts.
Use the match service to describe your donation situation and get routed to the right appraiser.

FAQ

What is the dollar threshold that requires a donation appraisal? The IRS requires a qualified written appraisal for donations of art, antiques, or collectibles valued at more than $5,000 per item or per group of similar items. For donations over $20,000, a copy of the signed appraisal must be attached to your return.
Can I use the same appraiser who sold me the item? No. The IRS prohibits the appraiser from being the donor, the donee, or a party to the transaction. An appraiser who sold you the item has a conflict of interest and cannot provide a qualified appraisal for that same item.
How long does a donation appraisal take? Timing depends on the property's complexity and the appraiser's workload. Single-item appraisals typically take 1 to 3 weeks. Complex collections or items requiring extensive provenance research may take longer. Start the process well before your tax filing deadline.
What should a qualified donation appraisal include? A qualified appraisal must include: a detailed description of the property, its physical condition, the date of acquisition, the cost or basis, the appraised fair market value, the valuation method used, the appraiser's qualifications and signature, and a statement that the appraisal was prepared for tax purposes.
Can I use an online appraisal for a charitable donation? Yes, if the online appraisal meets all IRS requirements: it is a written report prepared by a qualified appraiser (USPAP-compliant, non-conflicted, properly credentialed), includes the required declarations, and is received before your filing deadline. FAIR members offer both online and in-person appraisal services.
What happens if the IRS disagrees with my appraisal value? The IRS Art Advisory Panel reviews high-value art donations (over $50,000). If the panel determines your value is too high or too low, the IRS may adjust your deduction. Penalties of 20% (for substantial valuation misstatement) or 40% (for gross valuation misstatement) may apply to the resulting tax underpayment.
How do I find a qualified appraiser for a donation? Start with the FAIR directory at fairappraisers.org/directory. Filter by your property's specialty (fine art, antiques, jewelry, furniture). Verify the appraiser's USPAP compliance, professional organization membership, and fee-model transparency. Or use the match service at fairappraisers.org/match to describe your situation and get routed to the right appraiser.
Does the charity need to do anything with the appraisal? Yes. The donee organization must acknowledge receipt of the property by completing Part IV of Form 8283. The charity does not need to agree with the appraised value, but it must confirm that it received the described property. If the charity sells the donated item within 3 years, it must file Form 8282 and provide a copy to the donor.