Internal revenue Service Publication 561 guidelines

A qualified appraiser is an individual who declares on the appraisal summary that he or she:

Holds himself/ herself out to the public as an appraiser or perform appraisals on regular basis.

Is qualified to make appraisals of the type of property being valued because of his or her qualifications described in the appraisal.

It is not excluded individual ( in case of IRS appraisals).

Understands that an intentionally false overstatement of the value of property may subject him or her to the penalty for aiding and abetting an understatement of tax liability.

The following persons can not be qualified appraisers with respect to particular property:

The donor of the property, or taxpayer who claims the deduction.

The donee of the property.

A party to the transaction in which the donor acquired the property being appraised.

Any person employed by, married to or related to the donor.

An appraiser who appraises regularly for a person and who does not perform a majority of his or her appraisals made during his or her tax year for other persons.