Personal property appraisers do not have to take tests
or get certified.  Basically, anyone who thinks they
are up to the job can become an appraiser.  That is
why it is so important that the qualifications of the
appraiser are checked.  You stated that the appraiser
was a former museum director.  In my mind, this
probably makes him an expert in a field of art or
antiques but does not qualify him as an appraiser. 
Appraising is a complicated field.  There are
different rules for every type of appraisal and
different values as well.  The best appraisers are
knowledgeable in their field AND went to an appraisal
school to learn the "rules".  The elements for a
correctly prepared Charitable Contribution Appraisal
are below.  Also, the appraiser should ALWAYS look at
the original pieces.  I would never rely on someone
else to complete this basic appraisal task.

THE PROPERTY TO BE DONATED
Item:
Donor:
Donee:
Date of Donation: (This is particularly important) The
date the object was received by the donee.  The IRS
will disallow any appraisal made earlier than 60 days
prior to the date of the contribution.  Also be aware
that the appraisal for a donation in a particular
calendar year should be submitted before the April 15
filing date (or October 15 if an extension has been
granted.)
Method of Valuation: This should be Fair Market Value
Valuation Approach: almost always Comparative Market
Data Approach.
Description of the property to be donated:
History of the object/collection:
Value of the donation: This is an EXACT amount NOT a
range.

Best of luck
Christian Trabue, Appraiser


		
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