Legacy Donation Appraisers Blog
IRS Promoter Penalties in Charitable Donation Appraisals: IRC 6700, 6701, and 6695A Explained
IRS promoter penalties for charitable donations can fall on appraisers, not just promoters, under IRC sections 6700, 6701, and 6695A. This guide breaks down how each penalty is triggered, how the math works, and what separates a defensible appraisal from a costly one.
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IRS Art Donation Deductions and the Dirty Dozen: What Collectors Need to Know in 2025-2026
The IRS has placed art donation deductions on its 2026 Dirty Dozen list, signaling aggressive enforcement against inflated valuations and promoter-driven schemes. This guide covers the exact thresholds, appraisal requirements, penalty exposure, and what to do if you have a past or planned art donation.
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Charitable Donation Appraisals: The Definitive IRS Form 8283 Guide by Legacy Donation Appraisers
A practical guide to understanding when a qualified appraisal is legally required — and how to protect your deduction
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