Do you know if this expert has to have some kind of credentials? Or could John Smith start a non-profit, Jenny Smithy have James Smithens who is an "expert" say the value (of some object) is more than Jenny owns, have Jenny donate this object to John's non-profit and then tax $0?

(I know it technically can be done, but do you know if there is some threshold were it will be flagged? Writing of more than you own would be a flag and call for an audit but what about something worth $1000?)