IRS Tax write-off

[Phil Ryan]

A long-time customer informed me that he is donating his piano (a small 
M&H grand) to a religious college and asked me to give him an official 
appraisal that would satisfy the IRS for a tax write-off, or find him an 
authorized piano specialist who could do this.

What is the rule on this?  Can he take the retail value, or wholesale?  
Who is to say?  Is there such a person as an "authorized piano 
specialist appraiser"?    Can I give him an appraisal?  Should I?

Phil Ryan
Miami Beach