For all your appraisals being completed for 2008 non-cash charitable contributions, you must include and sign a declaration included in the IRS proposed regulations.
To find the required declaration, please see page 45916, left column, middle of the page. The paragraph is labeled Appraiser Declaration.
(For a full copy of the proposed regulations, go to the IRS website: www.irs.gov. In the top right Search (“keyword search terms”) type in Reg-140029-07. You can download the proposed regulations, which are in the October 6, 2008 IRS Bulletin.)