This Internal Revenue Service (IRS) publication is designed to help donors and appraisers determine the value of property, other than cash, that is given to qualified organizations. Grantees may find this information useful when questioning the value of donated space. It also explains what kind of information a filer must have to support the charitable contribution deduction claim on a tax return.

Table of Contents

• Publication 561 - Introductory Material
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 561 - Main Contents
  • What Is Fair Market Value (FMV)?
    • Factors.
    • Stock.
    • Options.
    • Determining Fair Market Value
    • Problems in Determining Fair Market Value
  • Valuation of Various Kinds of Property
    • Household Goods
    • Used Clothing
    • Jewelry and Gems
    • Paintings, Antiques, and Other Objects of Art
    • Collections
    • Cars, Boats, and Aircraft
    • Inventory
    • Patents
    • Stocks and Bonds
    • Real Estate
    • Interest in a Business
    • Annuities, Interests for Life or Terms of Years, Remainders, and Reversions
    • Certain Life Insurance and Annuity Contracts
    • Partial Interest in Property Not in Trust
  • Appraisals
    • Deductions of More Than $5,000
    • Deductions of More Than $500,000
    • Qualified Appraisal
    • Form 8283
    • Internal Revenue Service Review of Appraisals
  • Penalty
  • How To Get Tax Help
    • Low income tax clinics (LITCs).
• Publication 561 - Additional Material
• Index

Last Updated: June 4, 2024