Charitable Donations Research Scope of Work 
International Society of Appraisers
MARCH 14, 2025
As appraisers, we are market researchers. 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.
Fine Art Estates
JANUARY 7, 2022
Askart.com If you are researching a painting, drawing, or sculpture (they do not have fine prints) Askart is a good place to look. Fair Market Value is used when a collector is settling an estate, needing equitable distribution, or making a charitable donation. Do they have a past appraisal? Provenance information?
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