The Federal government and the IRS have changed the rules for appraisals: starting in 2022, appraisals must contain a USPAP* certification and be written to USPAP standards. What does this mean for you? It means that for any donations, you have to hire an appraiser that has completed the current USPAP course. It also means, in Illinois, that you have to do the same for ANY appraisal that will be admitted in court: probate and family court. Why? Illinois follows Federal functi