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Protecting Donations

The American Jobs Creation Act of 2004 (AJCA) significantly changed the charitable gift1 substantiation requirements concerning qualified appraisals (QAs).2 The new rules, codified throughout Internal Revenue Code Section 170,3 expand the applicability of the qualified appraisal requirements to more taxpayers.4 The rules also replace the requirements for a qualified appraisal for contributions of

The American Jobs Creation Act of 2004 (AJCA) significantly changed the charitable gift1 substantiation requirements concerning qualified appraisals (QAs).2 The new rules, codified throughout Internal Revenue Code Section 170,3 expand the applicability of the qualified appraisal requirements to more taxpayers.4 The rules also replace the requirements for a qualified appraisal for contributions of automobiles, boats, airplanes5 and

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