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Donee Information Return
Form OMB No. 1545-0908
8282 (Sale, Exchange, or Other Disposition of Donated Property)
(Rev. April 2009)
Department of the Treasury © See instructions. 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
or Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
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 page 4. Cat. No. 62307Y Form 8282 (Rev. 4-2009)

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 Form 8282 (Rev. 4-2009)                                                                                                                      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
                                                       organization’s   organization’s      was tangible personal property, describe how the
                                                       entire interest  exempt              organization’s use of the property furthered its exempt
     1. Description of the donated property sold,      in the           purpose or          purpose or function. Also complete Part IV below.
     exchanged, or otherwise disposed of and how the   property?        function?            ● If you answered “No” to question 3 and the
     organization used the property. (If you need more                                      property was tangible personal property, describe the
     space, attach a separate statement.)                                                   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 to
                                                       Yes    No        Yes    No           implement.
                                                                                             
 A
  
 B
  
 C
  
 D
  
                                                                                        Donated Property
                                                                   A                     B                C                   D
                                                                                                                               
       Date the organization received the
 5     donated property (MM/DD/YY)                            /        /               /     /          /    /              /                /
                                                                                                                                              
       Date the original donee received the 
 6     property (MM/DD/YY)                                    /        /               /     /          /    /              /                /
                                                                                                                                              
       Date the property was sold, exchanged, or
 7     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. 4-2009)

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Form 8282 (Rev. 4-2009) Page 3
author, components of a stereo system, The organization must furnish items 1
General Instructions or six place settings of a pattern of and 2 above within 15 days after the
Section references are to the Internal silverware are considered one item. latest of the date:
Revenue Code. 2. Items consumed or distributed for ● The organization transferred the
charitable purpose. The organization property,
Purpose of Form
Donee organizations use Form 8282 to does not have to file Form 8282 if an ● The original donee signed Section B of
report information to the IRS and donors item is consumed or distributed, without Form 8283, or
about dispositions of certain charitable consideration, in fulfilling your purpose or ●The organization received a copy of
deduction property made within 3 years function as a tax-exempt organization. Section B of Form 8283 from the
after the donor contributed the property. For example, no reporting is required for preceding donee if the organization is
medical supplies consumed or also a successor donee.
Definitions distributed by a tax-exempt relief Information the successor donee must
For Form 8282 and these organization in aiding disaster victims. give the organization. The successor
instructions, the term “donee” donee organization to whom the
includes all donees, unless When To File
organization transferred this property is
CAUTION specific reference is made to If the organization disposes of charitable required to give the organization its
“original” or “successor” donees. deduction property within 3 years of the name, address, and EIN within 15 days
Original donee.The first donee to or for date the original donee received it and after the later of:
which the donor gave the property. The the organization does not meet exception ●The date the organization transferred
original donee is required to sign Form 1 or 2 above, the organization must file the property, or
8283, Noncash Charitable Contributions, Form 8282 within 125 days after the date ● The date the successor donee received
Section B. Donated Property Over $5,000 of disposition. a copy of Section B of Form 8283.
(Except Certain Publicly Traded Exception. If the organization did not file Information the organization must give
Securities), presented by the donor for because it had no reason to believe the the donor. The organization must give a
charitable deduction property. substantiation requirements applied to copy of Form 8282 to the original donor
Successor donee.Any donee of the donor, but the organization later of the property.
property other than the original donee. becomes aware that the substantiation Recordkeeping. The organization must
Charitable deduction property. Any requirements did apply, the organization keep a copy of Section B of Form 8283 in
donated property (other than money and must file Form 8282 within 60 days after its records.
publicly traded securities) if the claimed the date it becomes aware it was liable.
value exceeds $5,000 per item or group For example, this exception would apply Penalties
of similar items donated by the donor to where Section B of Form 8283 is Failure to file penalty. The organization
one or more donee organizations. This is furnished to a successor donee after the may be subject to a penalty if it fails to
the property listed in Section B on Form date that donee disposes of the file this form by the due date, fails to
8283. charitable deduction property. include all of the information required to
Missing information. If Form 8282 is be shown on the filed form, or includes
Who Must File filed by the due date, enter the incorrect information on the filed form.
Original and successor donee organization’s name, address, and The penalty is generally $50 per form. For
organizations must file Form 8282 if they employer identification number (EIN) and more details, see section 6721 and 6724.
sell, exchange, consume, or otherwise complete at least Part III, columns 1, 2, Fraudulent identification of exempt use
dispose of (with or without consideration) 3, and 4; and Part IV. The organization property. A $10,000 penalty may apply
charitable deduction property (or any does not have to complete the remaining to any person who identifies in Part III
portion) within 3 years after the date the items if the information is not available. tangible personal property the
original donee received the property. See For example, the organization may not organization sold, exchanged, or
Charitable deduction property above. have the information necessary to otherwise disposed of, as having a use
If the organization sold, exchanged, or complete all entries if the donor did not that is related to a purpose or function
otherwise disposed of motor vehicles, make Section B of Form 8283 available. knowing that such property was not
airplanes, or boats, see Pub. 526, intended for such a use. For more details,
Charitable Contributions. Where To File see section 6720B.
Exceptions. There are two situations Send Form 8282 to the Department of
where Form 8282 does not have to be Treasury, Internal Revenue Service Specific Instructions
filed. Center, Ogden, UT 84201-0027. Part I
1. Items valued at $500 or less. The Other Requirements Line 1a. Enter the name of the original
organization does not have to file Form Information the organization must give donor.
8282 if, at the time the original donee a successor donee. If the property is Line 1b. The donor’s identifying number
signed Section B of Form 8283, the transferred to another charitable may be either an employer identification
donor had signed a statement on Form organization within the 3-year period number or a social security number, and
8283 that the appraised value of the discussed earlier, the organization must should be the same number provided on
specific item was not more than $500. If give the successor donee all of the page 2 of Form 8283.
Form 8283 contains more than one item, following information. Line 1c and 1d. Enter the last known
this exception applies only to those items 1. The name, address, and EIN of the
that are clearly identified as having a address of the original donor.
value of $500 or less. However, for organization.
purposes of the donor’s determination of 2. A copy of Section B of Form 8283 Lines 2a–2d. Complete these lines if the
whether the appraised value of the item that the organization received from the organization gave the property to another
exceeds $500, all shares of nonpublicly donor or a preceding donee. The charitable organization successor donee
traded stock, or items that form a set, are preceding donee is the one who gave the (defined earlier). If the organization is an
considered one item. For example, a organization the property. original donee, skip Part II and go to

collection of books written by the same 3. A copy of this Form 8282, within 15 Part III.
days after the organization files it.

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Form 8282 (Rev. 4-2009) Page 4
Part II ● View Internal Revenue Bulletins (IRBs) Paperwork Reduction Act Notice. We
published in the last few years; and ask for the information on this form to
Complete Part II only if the organization carry out the Internal Revenue laws of
is a successor donee. If the organization ● Sign up to receive local and national the United States. You are required to
is the original donee, do not complete tax news by email. To subscribe, visit give us the information. We need it to
any lines in Part II; go directly to Part III. www.irs.gov/eo. ensure that you are complying with
If the organization is the second these laws and to allow us to figure and
donee, complete lines 3a through 3d. If DVD collect the right amount of tax.
the organization is the third or later You can order Publication 1796, IRS Tax
donee, complete lines 3a through 4d. Products DVD, and obtain: You are not required to provide the
On lines 4a through 4d, give information information requested on a form that is
● Current-year forms, instructions, and
on the preceding donee. publications. subject to the Paperwork Reduction Act
unless the form displays a valid OMB
Part III control number. Books or records
● Prior-year forms, instructions, and
Column 1. For charitable deduction be retained as long as their contents
publications. relating to a form or its instructions must
property that the organization sold, may become material in the
exchanged, or otherwise disposed of ● Tax Map: an electronic research tool administration of any Internal Revenue
within 3 years of the original and finding aid. law. Generally, tax returns and return
contribution, describe each item in ● Tax law frequently asked questions. information are confidential, as required
detail. For a motor vehicle, include the by section 6103.
vehicle identification number. For a boat, ● Tax topics from the IRS telephone The time needed to complete this form
include the hull identification number. response system.
For an airplane, include the aircraft will vary depending on individual
identification number. Additionally, for ● Fill-in, print, and save features for most circumstances. The estimated average
the period of time the organization tax forms. time is:
owned the property, explain how it was Recordkeeping 3 hr., 35 min.
used. If additional space is needed, ● IRBs.
attach a statement. Learning about the law
● Toll-free and email technical support.
or the form 12 min.
Column 3. Check “Yes” if the Preparing and sending
organization’s use of the charitable ● Two releases during the year. the form to the IRS 15 min.
deduction property was related to its
Purchase the DVD from National
exempt purpose or function. Check “No” Technical Information Service (NTIS) at If you have comments concerning the
if the organization sold, exchanged, or www.irs.gov/cdorders for $30 (no accuracy of these time estimates or
otherwise disposed of the property handling fee) or call 1-877-CDFORMS suggestions for making this form
without using it. (1-877-233-6767) toll-free to buy the simpler, we would be happy to hear
DVD for $30 (plus a $6 handling fee). from you. You can write to the Internal
Signature Price is subject to change. Revenue Service, Tax Products
Form 8282 is not valid unless it is signed Coordinating Committee,
By Phone SE:W:CAR:MP:T:T:SP, 1111 Constitution
by an officer of the organization. Be sure Ave. NW, IR-6526, Washington, DC
to include the title of the person signing 20224. Do not send the form to this
You can order forms and publications by
the form and the date the form was calling 1-800-TAX-FORM address. Instead, see Where To File on
signed. (1-800-829-3676). You can also get most page 3.
forms and publications at your local IRS
How To Get Tax Help
office. If you have questions and/or need
Internet help completing this form, please call
You can access the IRS website 24 1-877-829-5500. This toll free telephone
hours a day, 7 days a week at service is available Monday thru Friday.
www.irs.gov/eo to:
● Download forms, instructions, and
publications;

● Order IRS products online;

● Research your tax questions online;
Search publications online by topic or
●
keyword;

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