What appraisal thresholds apply to Utah charitable donations?
The federal ones only: Form 8283 Section A above $500, a qualified appraisal with Section B signatures above $5,000, and the appraisal attached to the return above $500,000. Utah adds no state thresholds, forms, or valuation standards, so IRS Publication 561 is the controlling guide for Utah donors.
When must a donation appraisal be dated for a Utah gift?
No earlier than 60 days before the contribution date and no later than the due date of the return, including extensions, on which the deduction is claimed. Utah imposes no different timing window, so an appraisal that misses the federal window has to be redone.
Do several smaller donations add up to Utah's appraisal requirement?
Yes, when the items are similar. Similar items donated in the same year whose combined value exceeds $5,000 require a qualified appraisal even if each piece falls under $5,000 individually. Dissimilar items each below $5,000 can be reported on Form 8283 without an appraisal.
How does Utah probate handle appraisers for varied estate property?
Utah Code § 75-3-706 expressly allows the personal representative to engage different qualified, disinterested appraisers for different classes of assets, with each appraiser's name and address shown on the inventory beside the items they valued. The inventory is due within three months of appointment, and filing it with the court is optional rather than mandatory.