Hi Amy,
 
I don't have an 'official' IRS answer--but a few ideas to research.
 
1. The equipment manufacturer is not an employee of the donee and could, in fact be considered a very uninterested appraiser. Certainly, the manufacturer would be in the best position to determine the "fair market value" of the device, and give you an appraisal, right?
 
2. Another thing that may be worthwhile is to have your agency invest in a consultation from a tax atty. These guys are trained to interpret the complicated tax law and it would probably be a good idea to get their opinion on any donation-tax write off/appraisal plan you develop. They are not cheap, but if you find a nice one, he or she may give you bargain price or do it probono.
 
3. Another idea is to find a nice appraiser in your area who will tell you how "fair market value" is determined" and would be willing to review the research that the family puts together using these instructions and stamp it appraised, for a smaller fee than if he had to do all of the research. My hunch is that the way "fair market value" is determined is similar to an appraisal on a house, compare it to comparables. I have heard that people try to sell AAC devices on Ebay, so this would be one source of "comps". Another would be state Assistive Tech Websites. So the family would prepare the paper trail with info on the cost of the same or a similar device and then the appraiser would review it, add a quick report, sign it and Viola! Cheap appraisal.
 
A final comment--it is good you are sharing the information about the tax laws regarding donations and who can appraise. I'll admit I have done them myself in the past using plan number 1 in ignorance of the law.
 
I hope some of these ideas are helpful.
 
Best,
Pam

On Fri, Jun 12, 2009 at 7:15 PM, Amy Roman <xxxxxx@xxxxxxxxxxxxx> wrote:
Hi,
On the IRS form for donated equipment is states that the appraiser can not be the donee or an employee of the donee.  That removes me from the short list for appraising the donations that come into our lending library since I work for the library.  Who do other  lending libraries use to do appraisals? 
 
Over the years I have learned that the perk of the tax donation is what actually motivates many people to donate AAC/AT equipment (hence the influx of donations accompanied by requests for donation receipts at tax time). 
 
I know that many centers just tell people that they are on their own for appraisals but we would really like to make it easier for people and in doing so receive more equipment donations.  Telling people they have to get equipment appraised on their own means they won't be able to find anyone and they lose interest in donating.  Thanks for your ideas.
 

Sincerely,

Amy Roman, MS, CCC-SLP
Augmentative Communication Specialist

Forbes Norris ALS Research Center
2324 Sacramento Street
San Francisco, CA 94115
P (415)600-1263
F (415)673-5184



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