Form 8283 (Rev. December 2006) Non-Cash Contributions

Instructions for Form 8283 (Rev, December 2006)

Publication 526 Charitable Contributions

Publication 561 (Rev. April 2007) Determining the Value of Donated Property

Internal Revenue Bulletin 2008-40 October 6, 2008 Notice of Proposed Rulemaking Substantiation and Reporting Requirements for Cash and Non-Cash Charitable Contribution Deductions REG – 140029-07

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 










Nelson O. Clayton is an Accredited Senior Appraiser of the American Society of Appraisers. He is designated in Personal Property Residential Contents-General and Antiques and Decorative Arts. He is also a Certified Appraiser of Personal Property of the International Society of Appraisers, Inc., approved to appraise Antiques and Residential Contents. He is actively engaged in the appraisal of household contents, and antiques and decorative arts and he is building his credentials in silver, and fine arts. With consultation with experts, he has appraised paintings and sculpture in the appraised range of $10-$550,000, individual items of silver in the $40,000 range, clocks in the $30,000 range, and furniture in the $125,000 range. His training at the Winterthur Museum helped him to develop these skills. In addition, he is trained in research and analysis, first as a senior bank-lending officer, and second, as an appraiser. In every assignment, Mr. Clayton continues to develop his skills by identifying and analyzing complete household contents, collections, and family heirlooms. Mr. Clayton’s appraisal business has been developed through personal referral and direct contact with families requiring appraisal of their household contents, primarily for estate tax planning and settlement, donations, divorce and insurance purposes. He has evaluated complete household contents as well as selected individual items.