Charitable deduction property means any property (other than money or publicly traded securities, as defined in § 1.170A-13(c)(7)(xi) ) contributed by the taxpayer in a contribution for which a deduction was claimed under section 170.
Qualified appraisal means a qualified appraisal as defined in § 1.170A-13(c)(3) .
Qualified appraiser means a qualified appraiser as defined in § 1.170A-13(c)(5) .
26 C.F.R. §1.6664-4