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A house has been donated, and the client needs to establish a value for tax purposes. A donations appraisal could be specifically related to an estate, or you might be approached by a living individual who donated their condo to their church or some other charitable organization, and they’re looking to get tax benefits from it.

There are many situations where individuals donate properties to non-profit or charitable organizations, but normally there is some tax benefit involved. In most of these cases, the effective date of the appraisal would be the date of the donation