Qualified appraisals for non-cash charitable contributions over $5,000 — USPAP-compliant, IRS-ready, and signed on Form 8283 Section B.
When you donate property rather than cash to a charity, the IRS has specific documentation rules. Non-cash contributions over $500 are reported on Form 8283, and once your claimed deduction exceeds $5,000 for an item or a group of similar items, the IRS requires a qualified appraisal prepared by a qualified appraiser — an independent professional with documented education and experience in valuing the kind of property being donated.
Jessica Rickman prepares qualified appraisals for donations of antiques, fine art, jewelry, collections, furniture, designer goods, and other personal property throughout Nashville, Franklin, and Middle Tennessee. Each report states fair market value as of the contribution date, describes the property and valuation methodology, and includes the appraiser qualifications the IRS expects. For appraisals she performs, Jessica completes and signs the Declaration of Appraiser in Section B of Form 8283.
Getting this wrong is expensive: an unsupported valuation can cost you the entire deduction and invite penalties. A properly prepared qualified appraisal protects the donor, satisfies the charity's acknowledgment process, and gives your tax preparer exactly what the filing requires.
Timing matters with donation appraisals: the IRS requires the appraisal to be made no earlier than 60 days before the contribution date and received before your return is filed. The engagement begins with a consultation to confirm what is being donated, to whom, and when, so the examination can be scheduled inside that window.
Jessica then examines and photographs the property — at the Franklin office or on-site anywhere in Nashville, Franklin, and Middle Tennessee — researches fair market value from comparable sales, and delivers a USPAP-compliant qualified appraisal report. She signs Section B of your Form 8283 and can coordinate directly with your CPA or the receiving charity to keep the paperwork moving.
All donation appraisals comply with the Uniform Standards of Professional Appraisal Practice (USPAP) and are structured to meet the IRS qualified appraisal requirements for non-cash charitable contributions. Jessica Rickman is a certified PACC Personal Property Appraiser who completed the McKissock National USPAP Course and passed the National USPAP Compliance Exam.
The IRS generally requires a qualified appraisal when you claim a deduction of more than $5,000 for a non-cash charitable contribution of an item or a group of similar items. Donations over $500 must be reported on Form 8283, and once the claimed value crosses the $5,000 threshold, Section B of the form must be completed and supported by a qualified appraisal.
A qualified appraiser is someone with verifiable education and experience in valuing the type of property being donated, who regularly performs appraisals for compensation and meets IRS requirements. Jessica Rickman is a certified PACC Personal Property Appraiser with over 15 years of experience whose USPAP-compliant reports are structured to satisfy the qualified appraisal rules.
Yes. For donations requiring a qualified appraisal, the appraiser completes and signs the Declaration of Appraiser in Section B of Form 8283, and the receiving charity acknowledges the donation on the same form. Jessica signs Section B for appraisals she performs and coordinates with your CPA or tax preparer as needed.
IRS rules require the appraisal to be made no earlier than 60 days before the date of the contribution and received by the time your return is filed. Scheduling the examination close to your planned donation date keeps the timeline compliant. Call (615) 852-7830 to coordinate timing with your donation.
Get a qualified appraisal that protects your deduction and satisfies the IRS — serving donors and CPAs throughout Nashville, Franklin, and Middle Tennessee.