A charitable contribution of residential real property can require more than a value conclusion. The donor and tax adviser must coordinate the contribution date, property interest, filing-year instructions, Qualified Appraisal requirements, Form 8283, and the return deadline.
Eagle Home Appraisal provides Qualified Appraisals for IRS purposes. George "Chip" Holmes and Kristen N. Aste are qualified appraisers who deliver them for donated residential real property.
We do not use the standard 1004 lending form for this assignment. The report is prepared for charitable-contribution substantiation under the applicable instructions, not for mortgage underwriting.
Qualified Appraisal, in context: A federal charitable-contribution substantiation term for an appraisal document that meets applicable requirements for the appraiser, report, timing, content, fee arrangement, declarations, and intended tax use.
Publication 561 and Form 8283 work together
IRS Publication 561 (12/2025) explains how donors value noncash charitable contributions and describes Qualified Appraisal and qualified-appraiser requirements. The Instructions for Form 8283 explain how noncash contributions are reported and when appraisal information and signatures are required.
The tax adviser should use the instructions for the actual filing year. Contribution thresholds, forms, timing rules, and filing requirements can change. Eagle Home Appraisal does not decide whether a deduction is available or which section of Form 8283 the donor must complete.
What the appraisal assignment must identify
Before engagement, the donor and adviser should confirm:
- The residential real property being contributed.
- The property interest actually donated.
- The contribution date.
- The filing year.
- The donor and intended recipient organization.
- The intended use and intended users of the appraisal.
- Form 8283 and declaration requirements.
- The deadline for appraisal, signature, and filing work.
- Any unusual ownership, use, restriction, or transfer term counsel wants addressed.
If only part of an ownership interest is contributed, the assignment must define that interest. A whole-property appraisal should not be repurposed as a partial-interest valuation without a new scope.
What makes the appraiser qualified
Publication 561 describes a qualified appraiser as an individual with verifiable education and experience valuing the type of property involved. It also addresses recognized credentials or qualifying education and experience, regular paid appraisal work, excluded individuals, and required declarations.
George "Chip" Holmes is a State Licensed Residential Appraiser, Nevada license #A.0006387-RES, licensed since December 2005. Kristen N. Aste is a Nevada Certified Residential Appraiser, license #A.0007406-CR. Both are qualified appraisers who prepare Qualified Appraisals for Eagle Home Appraisal's IRS residential work.
The federal charitable-contribution definition is distinct from Nevada probate language concerning a "qualified and disinterested appraiser." It is also different from a standard Form 709 appraisal request. Read Appraisals for IRS Forms 706 and 709 and Gift Tax Appraisals for those separate assignments.
What the report must do
A Qualified Appraisal must do more than place a number on the property. Within the applicable federal requirements, the report identifies and supports matters such as:
- The property and ownership interest appraised.
- The effective date and appraisal date.
- The property's relevant characteristics and condition.
- The valuation method and supporting market evidence.
- The specific basis for the value conclusion.
- The intended charitable-contribution use.
- The appraiser's qualifications and required declarations.
- The fee arrangement and signed certifications.
The exact content and timing should be checked against the current Publication 561, Treasury Regulations section 1.170A-17, Form 8283, and the applicable return instructions.
Inspection and property records
The scope may require a full interior inspection, an exterior-only inspection, or in some cases a records-and-photos analysis when reliable current photos exist, such as a recent listing. The appraiser must determine whether the evidence is sufficient for the property and contribution assignment.
Useful records may include:
- Deed and transfer documents.
- Legal description and assessor parcel number.
- Documents defining the donated interest.
- Contribution agreement or adviser instructions.
- Prior listings, photographs, plans, permits, and repair records.
- Information about leases, occupancy, restrictions, or property changes.
- Access contact and knowledgeable property representative.
- Form 8283 information supplied by the return preparer.
An appraisal inspection is not a survey, title opinion, environmental assessment, engineering report, or legal determination of the donated rights.
Our four working phases
1. Consultation
We confirm the contribution date, residential property interest, intended use, intended users, filing instructions, scope, access, and deadline.
2. Research
We collect property documents, inspect as required by the scope, and research relevant residential market evidence.
3. Market analysis
We analyze comparable sales, property differences, market conditions, and the valuation method appropriate to the defined interest.
4. Delivery
We deliver a competent, credible, and reliable USPAP-compliant Qualified Appraisal and complete agreed appraisal declarations or Form 8283 appraiser sections within the defined engagement.
What the donor and tax adviser retain responsibility for
The donor and advisers determine:
- Whether the contribution qualifies for a deduction.
- Which return and Form 8283 section apply.
- The allowable deduction amount.
- Filing, signature, and attachment requirements.
- Whether a restriction or ownership structure changes the tax treatment.
- How the contribution is reported.
The charitable organization handles its own acknowledgment and donee responsibilities. Eagle Home Appraisal does not prepare the tax return or determine the tax result.
Frequently asked questions
Is every charitable real estate gift required to have an appraisal?
Requirements depend on the contribution, claimed deduction, property interest, and filing-year rules. Ask the tax adviser to identify the applicable substantiation requirement before ordering.
Who signs Form 8283?
The required signatures depend on the form section and transaction. The donor and tax adviser prepare the filing package. The appraiser completes the agreed Declaration of Appraiser section when applicable, and the donee handles its required acknowledgment.
Can the charity choose the appraised value?
No client, donor, or recipient chooses the conclusion. The appraiser develops an independent value from the defined assignment and market evidence.
Can an appraisal prepared for a gift to a family member be used for a charitable contribution?
Do not assume so. The intended use, federal definition, report content, declarations, timing, and property interest may differ. A separate Qualified Appraisal scope may be required.
Can the appraisal be ordered after the contribution?
Timing rules matter. Contact the tax adviser and appraiser promptly with the contribution date and filing deadline so the current requirements can be reviewed.
Reviewed appraisal information
This professional appraisal content is reviewed by George "Chip" Holmes, State Licensed Residential Appraiser, Nevada license #A.0006387-RES. He has been licensed since December 2005 and appears in the ASC registry under 718720.
Kristen N. Aste is a Nevada Certified Residential Appraiser, license #A.0007406-CR. Eagle Home Appraisal focuses on Non-Lending residential appraisal work and prepares competent, credible, and reliable reports in compliance with USPAP.
Discuss the contribution before engagement
Call (702) 920-4500 or send the assignment details. Include the residential property, contribution date, property interest, tax adviser, intended organization, filing year, available records, access contact, and deadline.
Visit Estate and Trust Appraisals for related tax and fiduciary work and Real Estate Appraiser in Las Vegas for the full residential service category.