www.blockchainandthelaw.com/2020/01/irs-issues-new-guidance-for-virtual-currency-donations/
Update:
gordonlawltd.com/qualified-appraisals-for-donated-crypto/
www.mwe.com/insights/irs-releases-memorandum-on-deducting-cryptocurrency-donations/
www.taxcontroversy360.com/2023/01/irs-releases-memorandum-on-deducting-cryptocurrency-donations/#page=1