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§ 21.2 APPRAISAL REQUIREMENTSappraisal is required for a group of similar items of property contributed in thesame tax year, as long as the appraisal includes all the required information foreach item. 88 The appraiser may select any items the aggregate value of which isappraised at $100 or less, for which a group description (rather than a specificdescription of each item) is adequate. 89The appraisal must be retained by the donor “for so long as it may be relevantin the administration of any internal revenue law.” 90(c) Appraisal SummaryThe appraisal summary must be made on a form prescribed by the IRS (Form8283, Section B), 91 signed and dated by the charitable donee and qualifiedappraiser (or appraisers), and attached to the donor’s return on which a deductionwith respect to the appraised property is first claimed or reported. 92 Thedonee’s signature does not represent concurrence in the appraised value of thecontributed property.The following information must be included in the appraisal summary:• The name and taxpayer identification number of the donor (for example,the social security number of an individual)• A description of the property in requisite detail• A brief summary of the condition of the property at the time of the gift (inthe case of tangible property)• The manner and date of acquisition of the property by the donor• The cost basis of the property• The name, address, and taxpayer identification number of the charitabledonee• The date the donee received the property• A statement explaining whether the charitable contribution was made bymeans of a bargain sale 93 and the amount of any consideration receivedfrom the donee for the contribution• The name, address, and taxpayer identification number of the qualifiedappraiser (or appraisers)• The appraised fair market value of the property on the date of contribution• A declaration by the appraiser 94The rules pertaining to separate appraisals, summarized above, also applywith respect to appraisal summaries. 95 A donor who contributed similar items of88 Id.89 Id.90 Reg. § 1.170A-13(c)(3)(iv)(C).91 A copy of this form appears as Appendix C.92 Reg. § 1.170A-13(c)(4). A corporation was denied a charitable contribution deduction in part for failure tocomply with this rule. Tech. Adv. Mem. 200003005.93 See § 9.19.94 Reg. § 1.170A-13(c)(4)(ii).95 Reg. § 1.170A-13(c)(4)(iv)(A). 597