artistic, or scholarly composition, or similar property, or the copyright thereon (or both), but only if— (i) such property was created by the personal efforts of the taxpayer making such contribution no less than 18 months prior to such contribution, (ii) the taxpayer— (I) has received a qualified appraisal of the fair market value of such property in accordance with the regulations under this section, and (II) attaches to the taxpayer’s income tax return for the taxable year in which such contribution was made a copy of such appraisal, (iii) the donee is an organization described in subsection (b)(1)(A), (iv) the use of such property by the donee is related to the purpose or function constituting the basis for the donee’s exemption under section 501 (or, in the case of a governmental unit, to any purpose or function described under subsection (c)), (v) the taxpayer receives from the donee a written statement representing that the donee’s use of the property will be in accordance with the provisions of clause (iv), and (vi) the written appraisal referred to in clause (ii) includes evidence of the extent (if any) to which property created by the personal efforts of the taxpayer and of the same type as the donated property is or has been— (I) owned, maintained, and displayed by organizations described in subsection (b)(1)(A), and (II) sold to or exchanged by persons other than the taxpayer, donee, or any related person (as defined in section 465(b)(3)(C)). (C) Maximum dollar limitation