The Qualified Appraisal Rules

The Qualified Appraisal Rules

A trap for the unwary

The qualified appraisal (QA) rules were first imposed on U.S. taxpayers in 1985, aimed at eliminating certain valuation abuses and tax shelter schemes involving charitable gifts. Ultimately, they’ve proved inconvenient for even the most honest and charitably motivated donors.


Black Letter Law

The black let

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TAGS: Philanthropy
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