Sample for Practice 10C: SPNHF Appraisal Checklist
Source
Author
About This Sample
This is a checklist for reviewing an IRS qualified appraisal and Form 8283 from the accredited the Society for the Protection of New Hampshire Forests
Explore related resources
Sample for Practice 10C: Policy on Appraisals and IRS Form 8283
This is a policy on appraisals and IRS form 8283 from the accredited Piedmont Environmental Council.
Qualified Appraisal Checklist
This factsheet describes the components of and other considerations for a qualified appraisal.
Sample for Practice 10A: Appraisal Requirements for Gifts
A sample from the accredited Vermont Land Trust's Landowner Information Series.
Form 8283 and Appraisal Review
IRS Form 8283 is required for all non-cash contributions valued at greater than $500. While the land trust's signature on Form 8283 does not represent agreement with the claimed value, the IRS has asked that land trusts use common sense in Form 8283 compliance.
Due Diligence Checklist - Donation
This is a handy checklist for transactions from the Tax Benefits and Appraisals course book.
Sample for Practice 10A – Appraisal Review Notification
A sample appraisal review notification letter with annotations by the Land Trust Accreditation Commission.
Sample for Practice 10A: Conservation Easement Issue Identification Worksheet
This is a checklist of potential issues for donations of conservation easements with relevant code/regulation sections cited from the IRS.
Sample for Practice 9E: SPNHF Typical Conservation Easement
This is a conservation easement deed from the Society for the accredited Protection of New Hampshire Forests.