IRS could make an exception to the requirement that an appraisal be obtained for charitable contributions by allowing an organization that receives donated property to sell the property to an unrelated third party before the due date of its tax return, one practitioner tells the Treasury Department April 3. “Appraisals can be both expensive and time consuming and I have seen donors decide not to make charitable gifts because of the expense, delays and inconvenience of a qualified appraisal,” Lawrence Katzenstein, a partner with Thompson Coburn in St. Louis, says in a letter to Cathy Hughes, Treasury Department estate and gift tax attorney adviser.