Qualified appraisal

The IRS states that "If you claim a deduction of more than $5,000 per item (or a group of similar items), you must obtain a qualified appraisal of the item or group of items and fill out Form 8283, Section B."

The Instructions for Form 8283 require that the appraisal be prepared by a qualified appraiser in accordance with generally accepted appraisal standards, referencing the Uniform Standards of Professional Appraisal Practice, and made not earlier than 60 days before the date you contribute the property.

Certain contributions are excepted from the Section B route and reported in Section A even above $5,000, including publicly traded securities. And where a deduction of more than $500,000 is claimed for an item or a group of similar items, the instructions state that the qualified appraisal itself must generally be attached to the return.

Who counts as a qualified appraiser. The appraisal only counts if a qualified appraiser prepared it. The Instructions for Form 8283 set the conditions: education and experience in valuing the type of property, regularly performing appraisals for pay, and independence from both the donor and the donee. The appraiser signs the declaration in Section B of Form 8283, and Publication 561 notes that the fee you pay for an appraisal is not itself deductible as a charitable contribution.

Bags of used clothing essentially never reach this territory. Vehicles, art, collections, and estate clear-outs sometimes do.