If one were to research the world of deconstruction/reuse and property donation through a quick Google search, voluminous articles can be found outlining the many individuals and corporations taking advantage of these programs. There are multiple reasons the individual or corporation commence this process including financial, philanthropic, and/or environmental concerns. Upon closer inspection, the process may appear daunting without a detailed guide on necessary processes.

The Green Mission Inc.’s (TGMI) leadership triad is comprised of a team with complementary disciplinary backgrounds. This allows TGMI to work in tandem within each area of expertise and research to integrate these areas into a streamlined process.

TGMI launched in September 2019 based on a comprehensive vision of producing ethical, detail-rich, conservative and accurate qualified appraisals to substantiate potential donations and allow potential tax benefits to be realized after donating to an eligible 501(C)(3) non-profit organization or government entity. In order to encourage individuals and corporations to utilize such appraisals, a streamlined step- by-step process has been created allowing adjustments to fit various construction timelines.

Our team can be reached via phone (540)684-6633 or email (info@thegreenmissioninc.com) and commencing the donation and appraisal process can begin. Potential donations could include a kitchen remodel, or an existing structure the donor is considering as a tear-down and rebuild. Perhaps the donor would like cabinetry, appliances, bricks and lumber or furnishings to receive a second life through donation to a nonprofit or government agency. Because individuals and corporations are in some cases permitted to claim a deduction as a non- monetary charitable contribution on a tax return, starting the process with TGMI to define the scope of the project is a pivotal first step.

Once the initial file is created, we will communicate notes from our conversations to a dedicated inspector, who then travels to the residential or commercial property site. Their goal is to produce documentation of the potential donation quality and quantity. If a donor were considering the donation of a standard two-story home, for example, the inspection time-frame would be approximately 1-2 hours. Depending on how much material and/or property is being donated, inspection times vary. Inspections entail the meticulous documentation of the potential donated materials and/or property enabling our appraisal staff to provide an accurate estimated Fair Market Value range.

The inspection also produces critical information for tax professionals. Relevant data is gathered to facilitate accurate judgment regarding the potential tax benefits based on a client’s specific tax situation. These tax factors could include but are not limited to: the potential to itemize deductions, applicable tax brackets, filing status, basis in assets, etc. We cannot provide tax advice, however we are happy to accommodate peer-to-peer conversations and meetings with tax professionals. This enables the communication of process details, applicable IRS codifications and facilitates familiarization with the nature of deconstruction and personal property donations and appraisals. While this is a recycling and repurposing method currently used worldwide, the concept is not universally known or well understood.

Headquartered in Fredericksburg, Virginia, we do have a travel range limitation that may require photos to be provided to us in lieu of an on-site inspection. For clients outside our travel periphery, we provide quotes based off adequately detailed information including photos, demolition plans, architectural drawings, and inventory lists. We also work with subcontractors, nationwide, to complete property inspections.

Our appraiser will send an email that includes an estimated Fair Market Value range, the nonprofit or government entity selected for receipt of the donation, and a comprehensive listing of all materials for potential donation. This initial quote is based upon a line-item listing of each material or property with a value tied to a comparable sales data point. It is typically feasible to deliver the quote between 24-48 business hours after the completed inspection. Additionally, communication will include a contract including the appraisal fee. Our fees are based solely on the quantity of time and research the appraisal necessitates. It is provided after the inspection to allow an accurate judgment of the level of requisite research in the appraisal production phase. If a donation value is $5,000 or more, the donor must procure a “Qualified Appraisal” produced by a “Qualified Appraiser” to secure the tax benefits from the donation. These are requirements codified by the IRS. We ensure standards are met with strict adherence.

Many times, our clients have already researched and determined a charity to whom they would like to donate the materials and/or property. Other times, clients request a list of donee options qualified by the IRS to accept donations as a nonprofit or government entity. Because not every charity is equipped to handle donations of every quantity and material composition, the donor must thoroughly review the provided list in determining a donee best suited for the donor’s needs as well as being committed to a mission to which you would like to contribute. While we form close relationships with altruistic personnel at nonprofit and government organizations, it is not ethical for us to select the donee. Providing a detailed list with options is the best course of action to ensure donations are distributed fairly.

Next, a deconstruction timeline and pickup date will be determined in conjunction with the chosen nonprofit or government organization, enabling the donor to maintain control over the timeline. This is especially pertinent if the client is teaming with a builder who needs assurances that target deadlines will be met to start new construction. While we are capable of beginning a small level of work on the appraisal based on inspection data, the bulk of the research and documentation occurs after receipt of all necessary contemporaneous information from the chosen donee. The appraisal is created based exclusively on items both received and accepted by the nonprofit or government entity, which is why awaiting the receipt and accepted inventory of an official donation must be secured prior to commencing the detailed appraisal research of the donated items. There are times when specific building materials or personal property may originally be included in the inspection but are not ultimately donated and will not be included in the final appraised value.

As a green company, our preferred mode of appraisal delivery is via email. Typically, appraisals are delivered approximately 4-8 weeks after receiving all necessary documentation and information from the donee nonprofit or government entity. However, the timeline depends entirely on the size and scope of the project. For example, researching and finding comparable sales values for a deconstructed small ranch home is quite different than someone deconstructing an entire commercial property. The 8283 Tax Form is then received, signed by both appraiser and donee, and will arrive via mail or email to the donor after being sent directly from the nonprofit or government agency. Of primary importance is our assurance of working closely with the donor throughout the entire process. We are highly responsive to all inquiries regarding timeline, scope of work and any other relevant factors. For example, if a project scope is modified, multiple nonprofits are secured due to the size of the donation, or aide is needed to liaise with the donee, we are there to offer ongoing support. The donation being made not only has an immediate worthy impact on the local community thanks to the donor’s generosity, but waste diversion efforts will help keep landfills clear and contribute directly to a more habitable planet for future generations. While the tax benefits are a legitimate donation incentive, the long-term benefits from maximizing waste diversion are of utmost import to the donees receiving critically-needed donations and concurrently aiding to mitigate our current climate crisis. This is one of the few industry processes where all can be deemed “winners.”