Does Georgia's donation tax credit cover gifts of personal property?
No. The Georgia Conservation Tax Credit under O.C.G.A. § 48-7-29.12 and Rule 391-1-6 applies only to qualified donations of real property for conservation purposes, and references to "Georgia charitable donation appraisal rules" usually mean that real-property regime. Donated art, vehicles, equipment, and other personal property in Georgia follow the federal IRS substantiation rules instead.
Is donated business equipment classified as real estate or personal property in Georgia?
Personal property, in most cases. Georgia treats trade fixtures, meaning machinery, equipment, and furniture installed by a tenant for business use, as personal property appraised separately from the underlying real estate. That classification shapes how a donated piece of equipment gets described, valued, and reported on Form 8283.
Where does a Georgia donation appraisal actually get filed?
With the federal tax return, and nowhere else. Georgia has no separate state appraisal review body for donated personal property: the IRS and the Georgia Department of Revenue see the valuation through the filed return, while county tax assessors handle only ad valorem assessment under the state's Appraisal Procedure Manual, a system unrelated to charitable deductions.
When is a qualified appraisal mandatory for a Georgia donor?
Whenever the claimed deduction for donated personal property reaches $5,000. Federal rules then require a qualified appraisal and Section B of Form 8283 carrying the signatures of both the appraiser and the donee organization, with additional attachment requirements for high-value artwork. Georgia law does not alter these thresholds or add a state appraiser credential for the task.