06/09/2026
⚠️ Some deconstruction donation appraisals do not survive close IRS scrutiny.
After years of being brought in to repair appraisals already under examination, we have come to believe that donors, CPAs, attorneys, and nonprofit leaders deserve a straightforward explanation of why so many reports fail and what a defensible appraisal actually looks like.
📚 We have published a four-part series on charitable deconstruction donation appraisals:
🔹 Part I: The five patterns that doom a deconstruction appraisal
🔹 Part II: What the courts actually rejected in *Mann* and *Loube*
🔹 Part III: Why the claim that there is no secondary market does not hold up
🔹 Part IV: A donor's checklist for vetting an appraisal before you sign
If you advise high-net-worth clients, participate in deconstruction projects, donate buildings or building materials, or operate a reuse nonprofit, this series is written for you.
🏛️ The tax rules are complex, but the underlying question is simple: can the appraisal withstand independent review?
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