Inside the Audit:
How the IRS Evaluates
Charitable Contribution Appraisals
Charitable contribution deductions often fail not because the donor lacks generosity or because the donor does not contribute an item of value, but because a donor’s appraisal fails to meet IRS standards that apply the law and regulations. The course is presented by former IRS Office of Chief Counsel attorneys, both of whom worked directly on the IRS Conservation Easement Campaign and have significant experience evaluating appraisals.
This course examines the appraisal and substantiation rules under IRC §170, with a focus on what actually gets challenged in current audits and examinations. Participants will learn when a qualified appraisal is required, who meets the definiation of a “qualified appraiser,” what are common valuation errors, and how technical defects lead to full or partial disallowance of deductions. Drawing on real enforcement patterns, the Internal Revenue Code, regulations, and case law, this course equips practitioners to advise clients on how to comply with all requirements, to spot problems proactively, and to identify appraisal-related landmines before the IRS disallows a deduction.
In this course, you will learn:
The meaning of “fair market value” for valuation of donated property.
When a donor must obtain a qualified appraisal by a qualified appraiser for donated property and what to: do with it.
Who is a qualified appraiser.
What is a qualified appraisal.
The significance of an appraiser’s signature on Form 8283.
Who should attend:
CPAs, EAs, tax professionals and anyone who donates or receives Noncash Charitable Contributions or advises those donors
1 IRS CE hours
1 CPA CPE Credits
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Group Internet Based
Your Instructors
Karin Gross
Tax Attorney | Former IRS Office of Chief Counsel | Educator
Karin is a Counsel to K Tyson Law, PLLC. She is nationally recognized authority on charitable contribution deductions, valuation, and conservation easements. She was a principal author of the Treasury Regulations governing qualified appraisals and contributed to the drafting of IRS Form 8283 and its instructions.
During her tenure with the IRS Office of Chief Counsel, Karin served in both the National Office and the Litigation & Advisory Division, providing technical guidance on examinations, litigation matters, and national-level written guidance. She also advised senior IRS leadership on enforcement strategies involving abusive charitable donation transactions.
Karin has delivered extensive training nationwide to IRS revenue agents and attorneys and has spoken for decades to national audiences of tax professionals, appraisers, attorneys, and land trusts on charitable contributions of cash and real and personal property.
Karin holds a J.D. from the University of Wisconsin Law School and an LL.M. in Taxation from Georgetown University Law Center, and is admitted to practice in Washington D.C.
Kim Tyson
Tax Attorney | Former IRS Office of Chief Counsel
Kim is an experienced tax attorney and founder of K. Tyson Law, PLLC, where she represents clients nationwide in federal tax controversies, civil tax penalties, charitable giving matters, and tax litigation. She brings more than 25 years of experience with the IRS Office of Chief Counsel, where she advised revenue agents and attorneys in significant cases and litigated complex U.S. Tax Court cases and served as a national subject-matter expert on civil tax penalties. Kim’s work includes significant experience reviewing appraisals, including for technical compliance with legal requirements.
During her tenure with the IRS, Kim received multiple awards for excellence, including being named IRS Chief Counsel Attorney of the Year (2022). She has handled matters involving millions, and in some cases billions, of dollars in dispute. Kim holds a J.D. from the University of Baltimore School of Law and an LL.M. in Taxation from Georgetown University Law Center, and is admitted to practice in North Carolina and the U.S. Tax Court.
Next Webinar:
6/4/2026
1:00 PM Eastern
Boon Tax Educators is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. (Sponsor ID: 170897) State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org
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