In my 27 years of operating an environmentally purposed non profit I have learned quite a bit about how valuation is determined for your non-cash charitable donations.
We are all aware of thrift store donations in which we are given a blank receipt for the donor to itemize and assign value to the donation. This is a personal property value, which is based upon what each item will sell for at a thrift store.
If your donation has a value less than $5000, a personal property appraisal is not required and the donor is responsible to defend the value of their donation. In 2000 the IRS determined that they were not appraisers, and they adopted the practices and procedures (USPAP) of The Appraisal Institute, and it is in accordance with that ruling that for all donations exceeding $5000 and requiring an appraisal, their practices and procedures would determine what kind of appraisal is required to determine a donation value, being either personal property or real estate.
When it comes to real estate valuation, for either bare land or real-estate improvements, a real estate appraiser, per USPAP, is the appropriate professional to hire. Real estate consists of land plus improvements, both of which are taxed and insured separately, which allows them to be valued separately.
Now that deconstruction has become an option for major remodeling or total tear-down projects, the definition of these two types of valuation is crucial for the donor to understand. Most thrift stores cannot accept the massive amount of structural materials contained in a building, which averages one million pounds per 2000 square feet of structure. The environmental program that Harvest developed created a process to address all of the donation materials.
Harvest does not operate a thrift store and all salvaged materials are donated to reuse or recycling facilities. Harvest is also unique in the nonprofit world, as they are self-supported by the work they do and not seek grants or donations. New jobs are created, the donor receives fair market value for their donation, and our environment and our future on this planet benefit.
Harvest eco-salvage is the leader in environmental commitment to repurposing and recycling building materials. In 2025 alone, in 132 projects, we diverted more than 280 million pounds of reusable and recyclable materials away from our landfills and issued over $66.75 million dollars in non-cash charitable deductions.
Please visit www.Harvest eco-salvage.org, or call our Bay Area office at 415-360-3328.
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