Folks, While there is some good advice being posted on this topic, I have to say that if someone is going to do appraisals of big-ticket items like pianos for donations, they should probably go to a more reliable source of information than this list. In the high-tech world there is an expression that is used when folks unnecessarily try to figure things out on their own: RTFM. It stands for "Read The FXXXXXXX Manual". Thew manual in this case is IRS Publication 561 - Determining The Value of Donated Property. It tells you who is a qualified appraiser, how to assign value to different kinds of property and everything else you need to know. If you are going to take people's money for appraising their pianos for the purpose of tax deduction, you owe it to them to at least skim through this publication. You can find it at: http://www.irs.gov/pub/irs-pdf/p561.pdf Israel Stein
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