Posted 12-3-07.

Page	Location	Change from:	Change to:
29	15^thline	(i.e., the statement of work)	(i.e., the scope of work)
33	mid-page		Strikethrough the line "Replacement value" as a subset of Market Value. I prefer to not treat replacement value as a subset ot market value though there is not, in fact, a concensus on the issue.
50	5^thline	…60 cents per pound per article.	…60 cents per pound per article unless a higher release value has been declared.
109	4th para	...in Appendix X.	... in Appendix X. See also Internal Revenue Bulletin 2006-46; Notice 2006-96: Guidance Regarding Appraisal Requirements for Noncash Charitable Contributions at http://www.irs.gov/irb/2006-46_IRB/ar13.html).
111	center of page	Valued at $500 or Over but Less Than $5000	Valued at Between $500 and $5000
112	5^th para	in excess of $5000, the appraiser must complete	in excess of $5000 as well as for donations of household items in less than good condition and valued at over $500, the appraiser must complete
115	5^th para	...will now additionally mean...	...will now mean...
116	after para. #4	add:	5. Regularly prepares appraisals for which he or she is paid. 6. Is not an excluded individual.
123	4^th para	over $50,000, Rev. Proc. 96-16	over $50,000, Rev. Proc. 96-15
126	2^nd para	The exemption amount is raised between through 2009,	The exemption amount is raised through 2009,
128	Mid page	Casualty Loss Deduction Appraisals	Casualty, Disaster & Theft Loss Deduction Appraisals
128	Below Mid page	Casualty Losses	Casualty & Disaster Losses