Authenticity Charitable Donations Scope of Work 
International Society of Appraisers
MARCH 14, 2025
This quote is in the context of IRS Publication 561, which provides guidance for determining fair market value for charitable donations; therefore, this quote must be understood within that specific context and intended use. Talk to your client to identify the scope of work. In damage loss claims these can often be broad.
Fine Art Estates
JANUARY 7, 2022
Fair Market Value is used when a collector is settling an estate, needing equitable distribution, or making a charitable donation. What is the difference between an appraisal and an authentication and how does the appraiser appraise an artwork when they do not know if the artwork is authentic or not?
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