“Receipting charitable contributions has become an art. For example, donors must have contemporaneous receipts to substantiate any contribution of $250 or more. Another requirement is a qualified appraisal when a donor claims a deduction of $5,000 or more…”

What are your policies and internal procedures for appraisals with site and facilities gifts?

“Requirements for Non-Cash Gifts: Helping Donors Recognize When an Appraisal is Required (InSite).” CCCA InSite Magazine. June/July 2014. by Jon Ruybalid. pp 54-55. Available electronically to members. http://www.ccca.org/public/publications/insite.asp