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Tax Information & Appraisals

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Tax and appraisal information for donors of non-cash gifts.

Internal Revenue Service regulations governing charitable contributions of non-cash gifts are complex. We strongly encourage you to consult legal, accounting or other professional advisors before you make your gift.  Information on IRS and University Libraries requirements for supporting your income tax deduction is available from the Gifts Program.

If you anticipate that the value of your gift or the aggregate value of a series of gifts to one or more organizations during the tax year will be $5,000 or more, please contact the Gifts Program Manager in advance of making your gift. Failure to provide early notification may result in the Libraries' inability to substantiate your claim on IRS Form 8283 or comply with other IRS reporting requirements.

If you expect to file an IRS Form 8283 for gift(s) valued at $5,000 or more, you must obtain a "qualified appraisal" that details each item in the gift. Valuation of donated property is the responsibility of the donor. IRS regulations and University of Washington policy prohibit the Libraries from providing appraisals of gifts. IRS Publication 561 "Determining the Value of Donated Property" provides important information for donors of non-cash gifts. Contact the Gifts Program for a list of local independent appraisers.