Who completes the form
The recipient Institution of a Public Character (IPC), rather than the donor alone, completes this market-value endorsement form for real-property donations. Its heading refers to tax deductions with effect from 1 April 2003. The printed estimate is about ten minutes, with a valuation report and the donor’s name and tax reference number needed in advance. This is a valuation endorsement form, not a stated deduction multiplier.
Section A: recipient and donor
Enter the recipient IPC’s name and tax reference number, then the donor’s name and tax reference number. Record the date the IPC accepted the donation and the legal-transfer date where applicable. Those dates are separate fields and should not be collapsed into one assumed event.
Section B: each donated property
The table has space for three properties. For each, provide the building address, legal description, property type and market value as at the acceptance or legal-transfer date, whichever applies. Attach a separate sheet if the space is insufficient. An address does not replace the legal description identifying the property interest.
Valuation report and all four considerations
Enclose a copy of each property valuer’s report. The form asks that the valuation consider the sales evidence adopted, restrictive covenants in the title, road lines affecting the property, and zoning and density requirements. These matters can affect value; simply writing the donor’s preferred amount does not provide the requested valuation evidence.
Authorised signature and printed contact
Provide the authorised IPC representative’s name and signature, capacity as chairman, secretary or treasurer, and date. The form is addressed to the Chief Valuer, Property Tax Division, Revenue House. Its printed telephone and fax are source-form contact details, not independently verified current service channels. No separate filing deadline appears in the page.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗