On the Record: The Rules of Appraisals

The information return
While the donor bears the burden of proof for establishing the value of property donated to an organization, as well as for obtaining a qualified appraisal, there also are certain duties imposed on the receiving organization.

The charity sometimes is required to file a Donee Information Return (form No. 8282) if it sells, exchanges or disposes of the property within two years of receipt. The return must be filed within 125 days after the charitable donee disposes of the donated property. A copy of the Information Return also must must be sent to the donor.