If you’re donating art, antiques, collectibles, or other noncash property and planning to claim a charitable deduction, the IRS uses a strict definition of a qualified appraiser. This isn’t a marketing label—it’s a compliance standard tied to whether your deduction is allowed.
This guide explains (in plain English) who the IRS considers qualified, what disqualifies an otherwise skilled expert, what a qualified appraisal must include, and how to vet the appraiser and report before you sign Form 8283.
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Quick answer: what the IRS is looking for
For donation-related filings, the IRS expects an appraiser who is competent for your property type, regularly paid for appraisals, independent of the transaction, and able to deliver (and sign) a report that meets IRS “qualified appraisal” content and timing rules.
- Competence: education + at least two years of experience appraising the type of property.
- Professional practice: routinely performs appraisals for compensation (not just occasional opinions).
- Independence: no conflicts and no fees tied to value or deduction outcome.
- Documentation: a signed report with method + market evidence, and signatures where required (including Form 8283 when applicable).
Qualified appraiser vs qualified appraisal (don’t confuse these)
People often focus on the person, but compliance is a two-part test: the appraiser must meet IRS requirements, and the appraisal report must also meet IRS requirements. You need both.
| Requirement | What to verify | Why it matters |
|---|---|---|
| Qualified appraiser | Property-type education/experience, compensated practice, independence, no disqualifiers. | An otherwise solid value conclusion can be rejected if the signer isn’t “qualified.” |
| Qualified appraisal | Correct timing window, signed report, required descriptions, methods, comps/market evidence, and declarations. | Even a qualified appraiser can produce a non-qualifying report if required elements are missing. |
| Substantiation | Form 8283 completion/signatures and (for high-value cases) attaching the appraisal or meeting additional IRS documentation rules. | Missing attachments or signatures can put the entire deduction at risk. |
Who is not qualified (common disqualifiers & red flags)
A respected curator, dealer, or collector can have real expertise and still be disqualified for IRS purposes due to conflicts. Use this as a screening list.
| Red flag | Why the IRS may object | Safer alternative |
|---|---|---|
| The seller/dealer who sold you the item (or an employee/related party) | Not independent; the IRS treats parties to the acquisition as conflicted. | Use a third-party appraiser with no financial interest in the outcome. |
| The donee charity (or someone employed by the charity) | Conflicts of interest with the donation. | Hire an external appraiser; ask the charity for process guidance only. |
| Fee depends on value (“percentage of appraised value”) | Contingent fees undermine independence. | Use hourly or flat-fee pricing with a clear scope of work. |
| “Generalist” claiming to appraise everything | Competence must match the property type being appraised. | Match specialty to category (e.g., prints, bronzes, silver, rare books). |
Form 8283 thresholds (fast cheat sheet)
Donation substantiation depends on value thresholds. The table below is a practical starting point, but confirm current instructions for your tax year and property type.
| Situation | Common IRS requirement | What to plan for |
|---|---|---|
| Noncash donation > $5,000 | Qualified appraisal + Form 8283 (Section B) | Hire the right specialist early; collect photos and documentation. |
| Single item (art) ≥ $20,000 | Additional substantiation (often appraisal attachment) | Expect higher scrutiny; use a defensible method + comps. |
| Donations ≥ $500,000 (certain property) | Attach qualified appraisal to return | Keep full workfile; assume review is possible. |
Checklist: confirming an IRS-qualified appraiser
Use this decision tree when you interview an appraiser. It helps you verify both qualifications and independence.
Practical checklist (questions to ask)
- Category match: “How many appraisals have you done for this category in the last 12 months?”
- Credentials: “What coursework/designations support this specialty?”
- Independence: “Do you buy/sell in this category?” “Any ties to the charity?”
- Fees: “Is your fee hourly/flat?” (Avoid value-contingent fees.)
- Report readiness: “Will your report include comps and meet IRS qualified appraisal elements?”
- Signing: “Will you sign the appraiser declaration and Form 8283 where required?”
What a qualified appraisal report should include (audit-ready)
A qualified appraisal typically reads like a defensible valuation memo: it describes the object in a way another expert could identify it, explains the market and method used, and supports the conclusion with evidence.
Practical tip: Ask for a short sample report outline (with client data removed). You’re checking structure and evidence, not “pretty PDF” design.
- Identification: maker/artist attribution, materials, dimensions, inscriptions/marks, edition details.
- Condition & authenticity notes: restoration, damage, replacements, provenance, and any uncertainty disclosures.
- Valuation approach: what market is relevant, why that market, and which methods were used.
- Comparable sales (“comps”): similar items, with differences adjusted and explained.
- Effective date + intended use: donation FMV vs insurance replacement value are not the same.
Example comps: how FMV evidence looks in practice
Below are three real auction results (internal DB) to show the type of evidence a qualified appraisal often cites. Your appraiser should use comps that match your category and explain why each comp is comparable.
| Comp | Auction details | Realized price |
|---|---|---|
| Illustrated book (Audebert, primates) | Sotheby’s · Lot 3 · 2023-11-28 | £15,240 hammer |
| Modern art (Zdenek Sykora) | Koller Auctions · Lot 3470 · 2021-12-02 | CHF 400,000 hammer |
| Painting (Marcel Dyf) | Sotheby’s · Lot 211 · 2007-02-15 | $15,600 hammer |
Photo pack: what to photograph for the appraiser
Even the best appraiser can’t defend FMV without good identification and condition evidence. Use the gallery below as a quick checklist of the kinds of details that typically matter in art and antiques appraisal work.
Inspection cues (gallery)
Short FAQ
Does USPAP compliance automatically make an appraiser “qualified” for the IRS? Not automatically. USPAP is a quality baseline, but the IRS definition also focuses on property-type competence, independence, compensated practice, and meeting the qualified appraisal content/timing requirements.
Can a dealer write the appraisal? Dealers often know the market, but they may be conflicted—especially if they sold the piece, want to buy it, or charge contingent fees. A qualified appraisal should be independent.
Do I need comps in the report? In most categories, market evidence (including comps) is a core way to support FMV. The report should explain why the comps are comparable and how differences were handled.
Recent auction comps (examples)
To help ground this guide in real market activity, here are recent example auction comps from Appraisily’s internal database. These are educational comparables (not a guarantee of price for your specific item).
| Image | Description | Auction house | Date | Lot | Reported price realized |
|---|---|---|---|---|---|
| ATTRIBUTED TO ERCOLE FERRATA (ITALIAN, 1610-1686) OR DOMENICO GUIDI (ITALIAN, 1625-1701): A MID-17TH CENTURY ROMAN BRONZE PLAQUE SHOWING A PAIR OF MOURNING CHERUBIM HOLDING UP THE VEIL OF ST VERONICA of rectangular form, one of the cherubim wiping away a tear, with a plain column behind, 18cm x 21.5cm PROVENANCE: CHARLES AVERY COLLECTION Charles Avery is a specialist in European sculpture, particularly Italian, French, English, Flemish and Dutch. A graduate in Classics at Cambridge University, he obtained a Diploma in the History of Art at the Courtauld Institute and a doctorate for published work from Cambridge. Having been Deputy Keeper of Sculpture at the Victoria and Albert Museum for twelve years (1966-79), and a Director of Christies for ten years, since 1990 he has been a highly respected, independent historian, consultant, writer and lecturer. His books include Florentine Renaissance Sculpture, 1970, Giambologna the Complete Sculpture, Phaidon, 1987, Donatello: An Introduction, John Murray, 1994; Bernini, Genius of the Baroque, Thames and Hudson, 1997 (paperback, 2006), and The Triumph of Motion: Francesco Bertos, 2008. Previous provenance: Edward Cheney, Badger Hall, Shropshire; Francis Capel-Cure Collection (sold London, Christie's, 4 May 1905, lot. 54). Comparative Literature: Oreste Ferrari and Serenita Papaldo,'Le Sculpture del Seicento a Roma', Rome, 1999, p.8; Cristiano Giometti, 'Museo Nazionale di Palazzo Venezia, Sculture in Terracotta', Rome, 2011, pp. 44-45, 57-58; Tim Knox, Edward Cheney, 'Badger Hall: a forgotten collector of Italian sculpture, in Sculpture Journal, 16.1, 2007, pp. 5-20. This apparently unrecorded incuse-cast plaque is almost certainly identical with one that was in the distinguished English collection of Edward Cheney of Badger Hall, Shropshire, for its description in a later sale catalogue corresponds closely, as do its measurements in inches: A RECTANGULAR BRONZE PLAQUE, cast with two figures of Cherubs holding the handkerchief of Saint Veronica 7in. by 8½ in Italian, early part of the 17th century. The cherubim flank a short column recalling the one against which by tradition Jesus was tied when being whipped at the command of Pontius Pilate during the Passion, after he personally had found him not guilty, as is corroborated by the symbolic Instruments of the Passion lying on the ground to either side, a leather cat of nine tails to the left and a bundle of twigs to the right. The present tentative attribution to Ercole Ferrata or Domenico Guidi is based on its thematic and stylistic similarity to a set of eight much bigger - marble reliefs (four by each artist) that are set over the small doorways (porticelle) round the choir of Borrominis major Roman church of SantAgnese in Agone, on Piazza Navona, Rome. These depict plump, adorable and sprightly cherubim in flight bearing the symbolic instruments of Agness martyrdom, a sword, a brazier a lamb and so forth, for which Ferrata was paid in 1658 and Guidi in 1669. A cast in gilt stucco from a preliminary model for the panel showing Two Cherubim with the Lamb of God in the Museo di Palazzo Venezia is as wide as this plaque is high (21.5cm), which indicates that this was a scale at which the sculptors in question were used to working (Giometti, 2011, pp.57-58, no. 39). Another relief there, St Agnes appearing to St Constance, in the same material (Giometti, 2011, pp. 44-45, no. 19), but by Algardi, clearly indicates the ultimate stylistic source of this type of cherub, the work of two of the triumvirate of great sculptors active in Rome, François Duquesnoy and Algardi. St Veronica was a woman of Jerusalem who wiped the face of Christ with her veil while he was on the way to Calvary. According to early Christian tradition, though there is no historical evidence or scriptural reference, the cloth was imprinted with the image of Christs face and became one of the most revered relics of the | Chiswick Auctions | 2016-06-21 | 306 | GBP 3,120 | |
| AR N.S HARSHA (né en 1969) From each, according to his ability; to each, a | Cornette de Saint-Cyr-Bruxelles | 2023-06-12 | 184 | EUR 2,500 | |
| Italian school of the Grand Tour of the 19th century according to the model of GIUSEPPE FRANCHI (Carrara 1731-1806). "Lion". Serpentine. Presents some chipping. | Setdart Auction House | 2025-03-10 | 18 | EUR 2,500 | |
| Michelangelo According to Tano Festa | Christie's | 2007-05-21 | 459 | EUR 37,200 | |
| Warrington Colescott, Your Friends At The IRS, Etching | RoGallery | 2022-04-14 | 47 | USD 400 | |
| Warrington Colescott, Your Friends At The IRS, Etching | RoGallery | 2021-02-18 | 124 | USD 325 | |
| Warrington Colescott, Your Friends At The IRS, Etching | RoGallery | 2015-06-25 | 1096 | USD 350 | |
| Warrington Colescott, Your Friends At The IRS, Etching | RoGallery | 2014-07-17 | 114 | USD 500 | |
 |
Hammer-s/s double rifle Unknown Ferlach manufacturer (Veratschnig?) Cal. 8 x 57 IRS #6249 § C | Joh. Springer's Erben Auctioneers | 2025-11-13 | 620 | EUR 5,500 |
 |
1965 Triumph TR4 A IRS | Humer Granner & Co | 2024-10-19 | 9 | EUR 9,800 |
Disclosure: prices are shown as reported by auction houses and are provided for appraisal context. Learn more in our editorial policy.
Search variations collectors ask
Readers often Google:
- who is considered a qualified appraiser for IRS Form 8283
- IRS qualified appraiser requirements for art donation over 5000
- what disqualifies an appraiser for charitable contribution appraisal
- does a USPAP appraiser count as IRS qualified appraiser
- can a dealer appraise an item for tax donation purposes
- what must a qualified appraisal include for IRS donation
- how to vet a qualified appraiser for antiques donation
- Form 8283 appraisal date within 60 days rule explained
Each question is addressed in the guide above—use it as a pre-signing checklist.
This article is educational and focuses on charitable-contribution appraisal standards. For tax decisions, consult your tax advisor and ensure your appraiser’s qualifications and report match the latest IRS rules for your filing year.
