Appraisal Requirements in Complex Charitable Giving

Americans are stubbornly philanthropic. In 2012, we gave over $300 billion1 to causes that we are passionate about. Through recessions, wars, political stalemates, and continued economic uncertainty, charitable giving has continued to increase. There is no reason to think that the deeply rooted tradition of giving back will subside in the near future. With $41 trillion of wealth expected to pass to the next generation’s philanthropists by 2055 , we are sure to see more gifts and more dollars given to charities with each passing year.