Does a California probate inventory and appraisal work for a charitable donation?
No. The Probate Code requires a personal representative to file an inventory and appraisal with the superior court within four months of letters being issued, and the appraisal is generally made by a probate referee. That is an estate administration document produced for the court that is administering the estate. A charitable deduction needs a qualified appraisal meeting the federal definition, and the two are not interchangeable in either direction.
When does a donated California vehicle not need an appraisal at all?
When the deduction is limited to the charity's gross sale proceeds. If the organization sells the car rather than keeping it for its exempt purpose, the donor's deduction generally follows what it sold for and the charity reports that figure, so there is nothing for an appraisal to establish. An appraisal is needed when the charity keeps and uses the vehicle in its exempt work and the claimed deduction is above the reporting threshold.
What should a California donor keep on file besides the appraisal?
The charity's written acknowledgment of the gift, the § 22930 receipt where the gift is a vehicle, vessel, or aircraft, evidence of the date the property actually transferred, and records of what the property cost you. The last one matters more than donors expect: where the charity's use of tangible personal property is unrelated to its exempt purpose, the deduction turns on cost basis rather than on value alone.
Who carries the risk if the IRS disagrees with the value of a California donation?
The donor. It is the donor's return, the donor's deduction, and the donor who faces the penalty exposure that Publication 561 sets out for a misstated value, whoever prepared the appraisal. That is the whole argument for a report that shows its comparable sales, names the market it drew them from, and states its assumptions, rather than one that arrives at a number and asks to be believed.