An appraiser is required for reporting noncash charitable contributions of property with a value of $5,000 or more. The appraiser is responsible for determining the fair market value of the property being donated. The appraiser must complete and sign Section B of Form 8283, providing a detailed description of the property and the method used to determine its fair market value. The appraiser's statement is crucial in ensuring that the value reported on the form is accurate and supported by a qualified expert.