If Taxpayer donates cryptocurrency for which a charitable contribution deduction of greater than $5,000 is claimed, a certified appraisal is required below I.R.C. §170(f)(11)(C) to qualify for a deduction below §170(a); if Taxpayer determines the worth of the donated cryptocurrency primarily based on the worth reported by a cryptocurrency alternate on which the cryptocurrency is traded relatively than by acquiring a certified appraisal, the affordable trigger exception offered in §170(f)(11)(A)(ii)(II) is not going to excuse noncompliance with the certified appraisal requirement, and Taxpayer A is not going to be allowed the charitable contribution deduction below §170(a), the …
