Charitable Donations, Condition and Cost Approach

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Charitable Donations

Condition

Cost Approach

Office Hours Information from March 2025

International Society of Appraisers

MARCH 14, 2025

There are different marketplaces depending on many factors, including: urgency to sell, quantity, condition of the property, and the quality of the items. Publication 561 includes four ways to determine FMV: cost of the donated property; selling price of the donated property; sales of comparable properties; replacement value.

Appraiser/appraisal

Appraiser/appraisal Market Value Appraisal Reports Hypothetical Condition

How Do I Get My Art Appraised?

Fine Art Estates

JANUARY 7, 2022

An insurance appraisal seeks to provide an estimated cost of what a collector would require to make the collector whole again if their art is ever damaged or stolen. Fair Market Value is used when a collector is settling an estate, needing equitable distribution, or making a charitable donation.

Appraiser/appraisal

Appraiser/appraisal Insurance Antiques and Decorative Arts Market Value

Personal Property Zone

Office Hours Information from March 2025

How Do I Get My Art Appraised?

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