For a preservation easement donation to be considered a non-cash charitable contribution, a lot rides on the appraiser and their appraisal document.  The appraisal may arguably be the most important document examined by the Internal Revenue Service during a review of a claimed contribution of a preservation easement donation on your Federal tax forms.  Therefore, it’s absolutely critical that appraisals be done by competent appraisers who thoroughly understand the very complicated process of valuing a preservation easement.
The determination as to whether an appraiser is properly licensed is simple and objective; however, the determination as to whether an appraiser “demonstrates […]