Appraisal

From Charity Dispatch Wiki

Donors claiming charitable income tax deductions for gifts in-kind other than gifts of stock traded on a national exchange, should substantiate the claimed fair market value with an appraisal if the total of such gifts is over $500. If the total of such gifts exceeds $5,000 ($10,000 for gifts of closely held stock), donors must have qualified appraisals and include summaries of those appraisals on their Forms 8283.