What makes an appraisal qualified.
Every in-kind charitable contribution above $5,000 has to be supported by a qualified appraisal prepared by a qualified appraiser. This page is a working guide to what those terms mean under federal tax law, what professional certifications satisfy the standard, where to learn more, and how someone might become a qualified appraiser themselves.
A donor's deduction is only as defensible as the appraisal that supports it. Knowing what makes an appraiser qualified is the first step in protecting both the gift and the giver.
The legal stakes.
Federal tax law gives donors a generous incentive: contributions of property to a 501(c)(3) public charity are deductible at fair-market value. But the value of a painting, a rare book, or a piece of historical material isn't obvious from the receipt — it must be established through professional appraisal.
To prevent overstatement, Congress and the IRS impose specific procedural rules on any non-cash contribution above $5,000. The donor must obtain a qualified appraisal from a qualified appraiser, and the donee charity must sign IRS Form 8283 acknowledging the gift. Failure to comply can result in disallowance of the entire deduction — even where the value claimed is otherwise reasonable.
For donors — a defensible appraisal protects the deduction against IRS challenge and, equally important, against penalties for overstatement under IRC §6662(e)–(h).
For The Collectible Home Foundation — relying on appraisers who clearly meet the federal standard protects the Foundation, protects the donor, and produces a paper trail that any auditor or grant officer can verify.
For the public — the qualified-appraiser regime is one of the principal mechanisms by which the public's interest in the integrity of charitable giving is enforced.
What the law actually requires.
The qualified-appraiser definition is set out in two places: the Internal Revenue Code itself, and the Treasury Regulations interpreting it. Both apply to any in-kind contribution above $5,000.
Recognized Designation
The appraiser must hold an appraisal designation from a recognized professional appraiser organization, or have otherwise met minimum education and experience requirements set forth in regulations.
Education & Experience
The appraiser must have demonstrable, verifiable education and experience in valuing the type of property being appraised — for art, books, and historical material, that means specialized training and a track record in personal property.
Regular Practice
The appraiser must regularly perform appraisals for which the appraiser receives compensation. Casual or hobbyist appraising does not qualify.
Not Disqualified
The appraiser must not have been prohibited from practicing before the IRS at any time during the three years preceding the appraisal under 31 U.S.C. § 330(c).
Independence
The appraiser must not be the donor, the donee, the party from whom the donor acquired the property, or related to or employed by any of them. Family or business connection disqualifies.
USPAP Compliance
The appraisal itself must be prepared in accordance with the generally accepted appraisal standards — meaning, in practice, the Uniform Standards of Professional Appraisal Practice (USPAP).
USPAP.
The Uniform Standards of Professional Appraisal Practice — known universally as USPAP — are the bedrock of professional appraisal in the United States. Promulgated by the Appraisal Standards Board of The Appraisal Foundation, an independent organization authorized by Congress, USPAP sets out the ethical, recordkeeping, competency, and reporting standards every appraiser must meet.
USPAP is referenced — directly or by incorporation — in federal tax regulations, federal banking regulations, and the licensing rules of every U.S. state appraiser board. For IRS purposes, an appraisal that does not conform to USPAP is not, in any practical sense, a qualified appraisal.
15-Hour Course. Every appraiser begins with a 15-hour USPAP course covering the Ethics Rule, the Record Keeping Rule, the Competency Rule, the Scope of Work Rule, and the ten Standards.
7-Hour Update. Every two years, appraisers must complete a 7-hour USPAP update course to maintain compliance with the most current edition.
Standards 7 & 8. For art, books, antiques, and historical material, the relevant USPAP standards are Standard 7 (personal-property appraisal development) and Standard 8 (personal-property appraisal reporting).
The certifications the IRS accepts.
Treasury Regulation §1.170A-17 and IRS Notice 2006-96 establish that an appraiser holding a designation from a recognized professional appraiser organization is presumed to meet the federal qualifications standard. The four organizations below are the primary issuers of personal-property appraisal designations recognized by the IRS for the type of work the Foundation accepts. Click any card for a full detail page covering what the designation is, how it's earned, and where to learn more.
CAGA Certified Appraisers Guild of America
National professional organization with a strong personal-property focus — antiques, fine art, residential contents, jewelry, vehicles. Certification requires USPAP, training, ethics commitment, and a proctored examination. Held by Jennifer Erkelens-Lam, an independent appraiser audited and approved by CHF.
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ASA American Society of Appraisers
Founded 1936. Among the oldest and most respected multidisciplinary appraisal societies in the United States. Two principal designations — Accredited Member (AM) and Accredited Senior Appraiser (ASA) — across personal property, real property, business valuation, and other disciplines.
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AAA Appraisers Association of America
Founded 1949. Specialist focus on fine and decorative art. Two designations — Accredited Member (AM-AAA) and Certified Member (CM-AAA) — both requiring USPAP, education, examination, and peer review of submitted appraisal reports.
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ISA International Society of Appraisers
Founded 1979. Personal-property focus with three specialty tracks — antiques and residential contents, fine art, and gems and jewelry. Designations include Accredited Member (ISA AM) and Certified Appraiser of Personal Property (ISA CAPP).
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USPAP The Appraisal Foundation
Not a designation, but the federal-level standard that underlies all of the above. Every IRS-qualified appraiser must complete the 15-hour USPAP course on entry and a 7-hour update every two years. Without current USPAP, no other designation operates as IRS-qualified.
Read more →
Other Recognized Paths
Beyond the major personal-property organizations, the IRS also accepts state-licensed real-estate appraiser certifications (Certified General, Certified Residential), business-valuation designations (ABV, ASA-BV, CVA), and gemological credentials (GIA Graduate Gemologist combined with appraisal-organization membership) when matched to the type of property being valued.
How someone becomes a qualified appraiser.
If you are considering the profession yourself, the path is well-defined but not short. Personal-property appraisers reach professional standing by combining formal coursework, a national-organization designation, current USPAP compliance, and demonstrable hands-on experience.
Choose a discipline
Personal property (art, books, antiques, jewelry, vehicles) is the relevant track for most charitable-contribution work. Real property and business valuation are separate disciplines with their own credentialing.
Complete the 15-hour USPAP course
Through The Appraisal Foundation or an authorized provider. This is the universal entry point for every credible appraiser — and is the federal compliance baseline.
Enroll in a recognized organization's training program
Choose CAGA, ASA, AAA, or ISA based on focus. Each requires multiple courses on valuation theory, research methods, report writing, and ethics. Expect 12 to 24 months of part-time study.
Pass the certification examination
Each organization administers a proctored exam covering valuation theory, USPAP compliance, ethics, and report-writing. Pass rates are not always published, but exams are rigorous.
Build a body of practice
Accumulate paid appraisal engagements with documentation, client references, and a track record. Most senior designations (e.g., ASA's Accredited Senior Appraiser) require five years of full-time appraisal experience.
Maintain compliance
Complete the 7-hour USPAP update every two years; meet your organization's continuing-education requirement (typically 20–40 hours per cycle); pay annual dues; and renew your designation on schedule.
Read the regulations directly.
The Foundation does not ask anyone to take its summary on faith. Every claim above is grounded in publicly available federal authority — and we encourage donors, recipient institutions, auditors, and prospective appraisers to read the source documents themselves.
IRC § 170(f)(11)
The statute itself — substantiation requirements for charitable contributions of property exceeding $5,000.
26 CFR § 1.170A-17
Treasury regulation defining "qualified appraisal" and "qualified appraiser" — the operative federal definition.
IRS Publication 561
Determining the Value of Donated Property — the IRS's plain-English guide for donors and appraisers.
IRS Form 8283
Noncash Charitable Contributions — required for any in-kind gift exceeding $500, with Section B for items above $5,000.
IRS Form 8282
Donee Information Return — filed by the charity if a contributed item is sold within three years of receipt.
IRS Notice 2006-96
The transitional guidance issued after the Pension Protection Act of 2006 — still useful background on what counts as a "recognized professional appraiser organization."
Every gift, properly documented.
For every in-kind contribution exceeding $5,000, The Collectible Home Foundation requires that the donor obtain a qualified appraisal from a qualified appraiser and provides a properly signed IRS Form 8283 in return. The Foundation does not maintain an exclusive appraiser of record. Donors are entirely free — and encouraged — to engage any qualified appraiser of their choosing.
When an appraisal is submitted in connection with a proposed gift, the Foundation reviews the appraiser's credentials against the federal qualified-appraiser standard. Appraisers whose credentials pass that review are added to the Foundation's internal registry of audited, approved qualified appraisers. This arms-length structure protects both the donor and the Foundation against any appearance of an undue referral relationship.
See an audited appraiser's profile