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An appraisal conducted by a qualified appraiser as defined by IRC Section 170(f)(11)(E), required for non-cash charitable donations exceeding $5,000. For stranded knowledge assets, the absence of established valuation standards makes qualified appraisal difficult — VUC's four-method framework addresses this gap.
A corporation donating a portfolio of expired patents to a university. The IRS requires a qualified appraisal, but no established methodology exists for patents with no licensing history. VUC's CTR and CLV methods provide the appraiser with defensible approaches.
VUC Section 2.1