Regulations surrounding the ability to claim itemized deductions for noncash charitable donations are dynamic.  The IRS applies special restrictions to certain donated items.  If a client wishes to donate a noncash item that exceeds $5,000, a professional appraisal (recognized by the IRS) is required, as is the IRS Form 8283, signed by both the charitable organization and the qualified appraiser.  A qualified appraisal can help create greater peace of mind regarding the level of support a client is dedicating to the organizations that inspire them.