All of the following statements relating to a contribution of $500 or more of charitable deduction property (property other than money or publicly traded securities) are true except

A. An organization that received such property in July of the current year and sells it in December of the following year must file a special return Form 8282, Donee Information Return, within 90 days after the disposition.

B. An organization selling such property must provide the donor with a copy of Form 8282 or be subject to a penalty.

C. The donor of such property is required to get a qualified appraisal if the claimed value of the property exceeds $1,000.

D. The organization receiving such property is not a qualified appraiser for the purpose of making a qualified appraisal.