Charitable Donations Document Sales Comparison Approach 
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. This is because we use different approaches for determining fair market value and replacement value.
Drishti LLC Appraisers
APRIL 16, 2021
Whether the appraisal report is for insurance, estate or donation purposes, every report should include good documentation and a detailed description of each item along with the valuation. On the other hand, Market Value takes into account the more specific circumstances of a sale, and is used for the intention of liquidation.
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