In the United States, the Internal Revenue Service (IRS) updated their rules for charitable donation appraisals for 2019. IRS charitable donation appraisals must be completed by a “qualified appraiser” and the report must be considered a “qualified appraisal.” Among the finer points of what constitutes a qualified appraiser or qualified appraisal, the IRS requires …
Canadian Chapter and ISA Member, Kelly Juhasz, creates tool to assist with appraising archives featured on CCPERB website.
A companion to CCPERB’s Guide for Monetary Appraisals, the purpose of Strategies for the Monetary Appraisal of Archival Cultural Property with respect to applications for certification of archival cultural property is to:
Provide additional support for the preparation of …
What to Know When Donating Art In today’s collecting marketplace, many high net worth individuals (HNWIs) are building large and, in some cases, important art collections. They will often make donations from their collections to museums and other organizations, either as charitable gifts or under a certification as cultural property. The process for this …
