Remove Charitable Donations Remove Material Remove Scope of Work
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Office Hours Information from March 2025

International Society of Appraisers

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. What if your item contains intrinsic materials?

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How Do I Get My Art Appraised?

Fine Art Estates

Fair Market Value is used when a collector is settling an estate, needing equitable distribution, or making a charitable donation. If you are making a charitable donation, don’t wait until a week before Christmas to contact an appraiser. Be realistic on deadlines.