Bargain Sale to Charity and Taxes/Appraisal

[Adam Ramsey]

I am selling a rental property to a local land trust. The sale is for $210,000 and their appraisal came back at $240,000. However, they have a restricted appraisal and I'm not sure if I can use that to verify that I am doing a "bargain sale" to a charity. Does anyone know what the IRS requires for appraisals if I am looking to use that $30,000 difference to offset capital gains and taxes in general?