We recently had a client who had rented an office building to a nonprofit and eventually donated it to them. He got the certified appraisal (40 pages worth) that I told him he needed. However, the appraiser refused to sign Part IV of the 8283, claiming he didn't appraise it for IRS purposes or something like that. I believe the two of them are battling it out now about why the client paid for an appraisal to certify FMV and now the appraiser won't attest to it. Have your client hire an appraiser very carefully!