Does Michigan layer state rules on top of IRS Form 8283?
No. Michigan has no charitable deduction appraisal statute or state form; donors of vehicles, art, equipment, and household contents follow the federal framework alone, with its $500 reporting, $5,000 qualified appraisal, $20,000 art, and $500,000 attachment thresholds. The IRS, not any Michigan office, receives the Form 8283 and appraisal.
What timing must a Michigan donation appraisal meet?
It must be signed and dated no earlier than 60 days before the contribution date, and you must receive it by the due date of the return, including extensions, on which the deduction is first claimed. We schedule donation appraisals against the planned gift date so the report lands inside that federal window.
Can the charity receiving my gift also value it?
No. Federal rules applied in Michigan expressly provide that the donee organization is not a qualified appraiser for the donated property; the appraisal must come from an independent professional who meets the IRS education and experience tests and appraises regularly for pay.
How is a donation different from valuing the same items for a Michigan estate?
Michigan probate has its own regime: the inventory on Form PC 577 is due within 91 days of appointment under MCL 700.3706, and liens are generally not deducted from personal property values on that form. A charitable deduction for inherited items is substantiated separately under the federal qualified appraisal rules, so the two filings can legitimately show different treatment of the same asset.