On the Record: The Rules of Appraisals

The appraisal summary is made on Internal Revenue Service form No. 8283 and must be signed and dated by the donor, by the qualified appraiser and by a representative of the charity. (Note: The signature by the charity does not necessarily mean that it agrees with the appraised value of the property. It’s simply an acknowledgement of receipt of the property described in the appraisal summary. By signing, the donee acknowledges that it could be required to file an “Information Return” at some point in the future).