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Office Hours with the Director of Education - January 2025

International Society of Appraisers

You do not write it as “2024-2025 USPAP” Remember, we are USPAP Compliant (not certified) Q: I am working on a non-cash charitable contribution appraisal report and am confused about my effective date. For example, can a fair market value of $36,987 be rounded to $37,000? The donor signed the deed of gift on 12/6/24.