The IRS has issued a Memorandum from the Office of Chief Counsel that makes it more difficult for a donor to claim a charitable contribution deduction for a gift of cryptocurrency claimed to be worth more than $5000. The Memo says a donor must obtain a full qualified appraisal from a qualified appraiser for the valuation and cannot rely on the exception to the appraisal requirement for publicly traded stock. The Memorandum specifically says it should not be used or cited as precedent, but shows the thinking of the Chief Counsel if the issue arises for review. Charities that accept crypto might want to warn donors of the ruling because the Chief Counsel ruled that the entire deduction...