Appraisal Economics has determined the fair market value of Super Bowl tickets for charitable donation purposes. When valuing the tickets, we consider the price paid by the donor as well as the asking sale prices for tickets listed on secondary marketplaces that are closest to the tickets being valued in terms of location and proximity. Although the purchase price can be a reasonable indication of fair market value since it represents a transaction without any compulsion or time constraints and reflects the actual premium nature of the seats underlying the tickets, the number of days that have passed between the purchase date and the donation date must be considered as supply and demand factors may have changed during that time. The comparable tickets from secondary marketplaces provides a stronger indication of fair market value as it reflects the supply and demand situation for the tickets on the donation date.
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