PDF document

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Donee Information Return OMB No. 1545-0047
Form 8282 (Sale, Exchange, or Other Disposition of Donated Property)
(Rev. October 2021)
Department of the Treasury ▶ Go to www.irs.gov/Form8282 for latest information. Give a Copy to Donor
Internal Revenue Service
Parts To Complete
• If the organization is an original donee, complete Identifying Information, Part I (lines 1a–1d and, if applicable, lines 2a–2d), and Part III.
• If the organization is a successor donee, complete Identifying Information, Part I, Part II, and Part III.
Identifying Information
Name of charitable organization (donee) Employer identification number

Print Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
or
Type
City or town, state, and ZIP code

Part I Information on ORIGINAL DONOR and SUCCESSOR DONEE Receiving the Property
1a Name of original donor of the property 1b Identifying number(s)

1c Address (number, street, and room or suite no.) (P.O. box no. if mail is not delivered to the street address)

1d City or town, state, and ZIP code

Note. Complete lines 2a–2d only if the organization gave this property to another charitable organization (successor donee).
2a Name of charitable organization 2b Employer identification number

2c Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)

2d City or town, state, and ZIP code

Part II Information on PREVIOUS DONEES. Complete this part only if the organization was not the first
donee to receive the property. See the instructions before completing lines 3a through 4d.
3a Name of original donee 3b Employer identification number

3c Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)

3d City or town, state, and ZIP code

4a Name of preceding donee 4b Employer identification number

4c Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)

4d City or town, state, and ZIP code

For Paperwork Reduction Act Notice, see Instructions for Form 990. Cat. No. 62307Y Form 8282 (Rev. 10-2021)

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Form 8282 (Rev. 10-2021)                                                                                                                                   Page 2 
Part III Information on DONATED PROPERTY 
                                                       2. Did the             3. Was the      4. Information on use of property.   
                                                       disposition            use related  
                                                       involve the            to the             • If you answered “Yes” to question 3 and the property  was 
                                                       organization’s         organization’s     tangible personal property, describe how the  organization’s 
  1. Description of the donated property sold,         entire interest        exempt             use of the property furthered its exempt  purpose or function. 
  exchanged, or otherwise disposed of and how the      in the                 purpose or         Also complete Part IV below.   
  organization used the property. (If you need more    property?              function?          • If you answered “No” to question 3 and the property was 
  space, attach a separate statement.)                                                           tangible personal property, describe the  organization’s 
                                                                                                 intended use (if any) at the time of the  contribution. Also 
                                                                                                 complete Part IV below, if the  intended use at the time of the 
                                                                                                 contribution was  related to the organization’s exempt 
                                                                                                 purpose or  function and it became impossible or infeasible 
                                                       Yes     No             Yes     No         to  implement.
A 

B 

C 

D 

                                                                                              Donated Property 
                                                           A                               B                   C                        D 

5 Date the organization received the 
  donated property (MM/DD/YY)                                   /           /            /           /            /           /               /           /

6 Date the original donee received the  
  property (MM/DD/YY)                                           /           /            /           /            /           /               /           /

7 Date the property was sold, exchanged, 
  or  otherwise disposed of (MM/DD/YY)                          /           /            /           /            /           /               /           /

8 Amount received upon disposition                   $                        $                        $                           $ 
Part IV  Certification 
You must sign the certification below if any property described in Part III above is tangible personal property and: 
  • You answered “Yes” to question 3 above, or 
  • You answered “No” to question 3 above and the intended use of the property became impossible or infeasible to  implement. 
Under penalties of perjury and the penalty under section 6720B, I certify that either: (1) the use of the property that meets the  
above requirements, and is described above in Part III, was substantial and related to the donee organization’s exempt purpose  
or function; or (2) the donee organization intended to use the property for its exempt purpose or function, but the intended use  
has become impossible or infeasible to implement. 

© Signature of officer                                         Title                                     © Date 

         Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and  
         statements, and to the best of my knowledge and belief, it is true, correct, and complete. 
Sign  
Here     © Signature of officer                                Title                                     © Date 

         Type or print name 
                                                                                                                                   Form 8282 (Rev. 10-2021)

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Form 8282 (Rev. 10-2021) Page 3

General Instructions 1. Items valued at $500 or less. The Where To File
organization does not have to file Form
Section references are to the Internal 8282 if, at the time the original donee Send Form 8282 to the Department of
Revenue Code. signed Section B of Form 8283, the Treasury, Internal Revenue Service
Future developments. For the latest donor had signed a statement on Form Center, Ogden, UT 84201-0027.
information about developments related 8283 that the appraised value of the
to Form 8282 and its instructions, such specific item was not more than $500. If Other Requirements
as legislation enacted after they were Form 8283 contains more than one item, Information the organization must give
published, go to www.irs.gov/Form8282. this exception applies only to those items a successor donee. If the property is
that are clearly identified as having a transferred to another charitable
Purpose of Form value of $500 or less. However, for organization within the 3-year period
purposes of the donor’s determination of discussed earlier, the organization must
Donee organizations use Form 8282 to whether the appraised value of the item give the successor donee all of the
report information to the IRS and donors exceeds $500, all shares of nonpublicly following information.
about dispositions of certain charitable traded stock, or items that form a set, are
deduction property made within 3 years considered one item. For example, a 1. The name, address, and EIN of the
after the donor contributed the property. collection of books written by the same organization.
author, components of a stereo system, 2. A copy of Section B of Form 8283
Definitions or six place settings of a pattern of that the organization received from the
For Form 8282 and these silverware are considered one item. donor or a preceding donee. The
instructions, the term “donee” 2. Items consumed or distributed for preceding donee is the one who gave the
¶! includes all donees, unless charitable purpose.The organization organization the property.
CAUTION specific reference is made to does not have to file Form 8282 if an 3. A copy of this Form 8282, within 15
“original” or “successor” donees. item is consumed or distributed, without days after the organization files it.
Original donee. The first donee to or for consideration, in fulfilling your purpose or The organization must furnish items 1
which the donor gave the property. The function as a tax-exempt organization. and 2 above within 15 days after the
original donee is required to sign Form For example, no reporting is required for latest of the date:
8283, Noncash Charitable Contributions, medical supplies consumed or distributed
Section B. Donated Property Over $5,000 by a tax-exempt relief organization in • The organization transferred the
(Except Certain Publicly Traded aiding disaster victims. property,
Securities), presented by the donor for • The original donee signed Section B of
charitable deduction property. When To File Form 8283, or
Successor donee. Any donee of If the organization disposes of charitable • The organization received a copy of
property other than the original donee. deduction property within 3 years of the Section B of Form 8283 from the
date the original donee received it and preceding donee if the organization is
Charitable deduction property. Any the organization does not meet exception also a successor donee.
donated property (other than money and 1 or 2 above, the organization must file
publicly traded securities) if the claimed Form 8282 within 125 days after the date Information the successor donee must
value exceeds $5,000 per item or group of disposition. give the organization. The successor
of similar items donated by the donor to donee organization to whom the
one or more donee organizations. This is Exception. If the organization did not file organization transferred this property is
the property listed in Section B on Form because it had no reason to believe the required to give the organization its
8283. substantiation requirements applied to name, address, and EIN within 15 days
the donor, but the organization later after the later of:
Who Must File becomes aware that the substantiation
requirements did apply, the organization • The date the organization transferred
Original and successor donee must file Form 8282 within 60 days after the property, or
organizations must file Form 8282 if they the date it becomes aware it was liable. • The date the successor donee received
sell, exchange, consume, or otherwise For example, this exception would apply a copy of Section B of Form 8283.
dispose of (with or without consideration) where Section B of Form 8283 is
charitable deduction property (or any furnished to a successor donee after the
portion) within 3 years after the date the date that donee disposes of the
original donee received the property. See charitable deduction property.
Charitable deduction property above.
Missing information. If Form 8282 is
If the organization sold, exchanged, or filed by the due date, enter the
otherwise disposed of motor vehicles, organization’s name, address, and
airplanes, or boats, see Pub. 526, employer identification number (EIN) and
Charitable Contributions. complete at least Part III, columns 1, 2,
Exceptions. There are two situations 3, and 4; and Part IV. The organization
where Form 8282 does not have to be does not have to complete the remaining
filed. items if the information is not available.
For example, the organization may not
have the information necessary to
complete all entries if the donor did not
make Section B of Form 8283 available.

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Form 8282 (Rev. 10-2021) Page 4

Information the organization must give Part II How To Get Tax Help
the donor. The organization must give a
copy of Form 8282 to the original donor Complete Part II only if the organization Internet
of the property. is a successor donee. If the organization
is the original donee, do not complete You can access the IRS website 24
Recordkeeping. The organization must any lines in Part II; go directly to Part III. hours a day, 7 days a week, at
keep a copy of Section B of Form 8283 in www.IRS.gov to:
its records. If the organization is the second
donee, complete lines 3a through 3d. If • Download forms and publications.
Penalties the organization is the third or later • Order IRS products online.
donee, complete lines 3a through 4d. • Research your tax questions online.
Failure to file penalty. The organization On lines 4a through 4d, give information
may be subject to a penalty if it fails to on the preceding donee. • Search publications online by topic or
file this form by the due date, fails to keyword.
include all of the information required to Part III • Use the online Internal Revenue Code
be shown on the filed form, or includes
incorrect information on the filed form. Column 1. For charitable deduction (IRC), Regulations, or other official
The penalty is generally $50 per form. property that the organization sold, guidance.
For more details, see sections 6721 and exchanged, or otherwise disposed of • View Internal Revenue Bulletins (IRBs)
6724. within 3 years of the original published in the last few years.
contribution, describe each item in
Fraudulent identification of exempt detail. For a motor vehicle, include the • Sign up to receive local and national
use property. A $10,000 penalty may vehicle identification number. For a boat, tax news by email. To subscribe, visit
apply to any person who identifies in include the hull identification number. www.irs.gov/Charities.
Part III tangible personal property the For an airplane, include the aircraft Ordering Forms and Publications
organization sold, exchanged, or identification number. Additionally, for
otherwise disposed of, as having a use the period of time the organization Visit www.irs.gov/Formspubs to
that is related to a purpose or function owned the property, explain how it was download forms and publications.
knowing that such property was not used. If additional space is needed, Otherwise, you can go to www.irs.gov/
intended for such a use. For more attach a statement. OrderForms to order current and prior-
details, see section 6720B. year forms and instructions. Your order
Column 3. Check “Yes” if the should arrive within 10 business days.
organization’s use of the charitable
Specific Instructions deduction property was related to its Phone Help
exempt purpose or function. Check “No” If you have questions and/or need help
Part I if the organization sold, exchanged, or completing this form, please call
Line 1a. Enter the name of the original otherwise disposed of the property 877-829-5500. This toll-free telephone
donor. without using it. service is available Monday through
Line 1b. The donor’s identifying number Friday.
may be either an employer identification Part IV
number or a social security number, and Certification. Sign and date the
should be the same number provided on certification if any property described in
page 2 of Form 8283. Part III is tangible personal property and
Line 1c and 1d. Enter the last known you answered “Yes” to Part III, question
address of the original donor. 3, or you answered “No” to Part III,
question 3 and the intended use of the
Lines 2a–2d. Complete these lines if property became impossible or
the organization gave the property to infeasible to implement.
another charitable organization
successor donee (defined earlier). If the Signature
organization is an original donee, skip Form 8282 is not valid unless it is signed
Part II and go to Part III. by an officer of the organization. Be sure to
include the title of the person signing the
form and the date the form was signed.

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