Donation appraisals (also referred to as Charitable Contribution appraisals) must conform to a number of requirements set by the IRS. If you have an item that you are considering donating but you are not sure where to donate or how to make the donation you should talk to your tax professional and to a professional appraiser about the requirements. Considerations include finding a qualified organization that meets the related use of the object you wish to appraise; meeting the time frames for donation; knowing whether an appraisal is required; meeting the time frames for the appraisal; finding a qualified appraiser (as defined by the IRS).