You'll need a qualified appraisal to deduct a non-cash donation of more than $5,000. The recipient of the donation cannot agree on the valuation of the donated property.
The appraisal must be arranged for and paid for by the donor—the nonprofit cannot help pay for it in any way. Moreover, the donor can't deduct appraisal fees as part of the charitable contribution.
Please read this IRS document for more information:
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