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Non-Cash Contributions: Qualified Appraisals & Valuation Penalties for...

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Org./Source: Council on Foundations

Fact Sheet on Section 1219 of the Pension Protection Act of 2006 (H.R. 4) increases penalties on overvaluation and undervaluation of non-cash property on donors and appraisers.

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06QualAppraisNonCash.pdf (55.0 KB)

Topic tags: Appraisals

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Last modified Aug 18, 2010