A FEW WORDS ABOUT NON-CASH CHARITABLE DONATIONS, APPRAISALS, AND THE IRS

The IRS requires an Appraisal Report for any non-cash charitable donation totaling $5,000 or more.

Painted backdrop for North By Northwest in situ at JC Backings, 2015.

The agency further requires that submitted Appraisal Reports be written by a Qualified Appraiser who meets the following criteria:

The Appraiser must have earned a designation from a professional appraisal organization.
- Anne is an Associate member of the Appraisers Association of America (AAA).
The Appraiser must have a verifiable education and experience with the type of property being donated.
- In addition to Anne’s experiences managing filmmaking assets for one of the world’s largest known cinema heritage collections, she has completed AAA’s Comprehensive Appraisal Studies Program (known as CASP), which included passing the Uniform Standards of Professional Appraisal Practices (USPAP) exam. USPAP is the Congressionally recognized set of appraisal standards issued by The Appraisal Foundation and followed by AAA members.
The Appraiser must be paid for their work and not be an excluded individual. That's IRS talk for someone who is independent and impartial.
- Anne is an unbiased professional who grounds her valuations in extensive research and best practices.