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Department of the Treasury
Internal Revenue Service
Instructions for Form 8283

(Rev. December 2023)
Noncash Charitable Contributions

Section references are to the Internal Revenue Code value (FMV) before you determine if you must file Form
unless otherwise noted. 8283. See Fair Market Value (FMV), later.
Form 8283 is filed by individuals, partnerships, and
Future Developments corporations.
Information about any future developments affecting Form
8283 (such as legislation enacted after we release it) will Business Entities
be posted at IRS.gov/Form8283
C corporations. C corporations, other than personal
What’s New service corporations and closely held corporations, must
Disallowance of deduction for certain conservation file Form 8283 only if the amount claimed as a deduction
contributions by pass-through entities. Subject to is more than $5,000 per item or group of similar items. A
some exceptions, if the amount of the pass-through personal service corporation or closely held corporation
entity’s qualified conservation contribution exceeds 2.5 that claims a deduction for noncash gifts of more than
times the sum of each member’s relevant basis, the $500 must file Form 8283 with Form 1120 or applicable
contribution is not treated as a qualified conservation special return.
contribution and no one may claim a deduction for the Partnerships and S corporations (pass-through enti-
contribution. See Disallowance of deductions for certain ties). A partnership or S corporation that claims a
conservation contributions by pass-through entities, later. charitable contribution for noncash gifts of more than $500
Additional line for entity identification. There is a new must file Form 8283 (Section A or Section B) with it’s Form
line for a member of a pass-through entity who receives 1065 or 1120-S.
an allocation of a charitable contribution to fill in the name If the total contribution for any item or group of similar
and identifying number of the donating pass-through entity items is more than $5,000, the partnership or S
that originally reported the noncash charitable corporation must complete Section B of Form 8283 even if
contribution. the amount allocated to each member (that is, each
partner or shareholder) is $5,000 or less.
Checkboxes have been added to Section B, Part I, In-
formation on Donated Property. Under Section B, Part The partnership or S corporation must give a
I, line 2, two new checkboxes have been added; one for completed copy of Form 8283 (Section A or Section B) to
qualified conservation contributions on certified historic each member receiving an allocation of the contribution
structures and the other for digital assets. The order of the shown in Section A or Section B of the partnership’s or S
checkboxes has also been changed. corporation’s Form 8283.
Members of pass-through entities. If you are a
General Instructions member of a pass-through entity (such as a partner in a
partnership or a shareholder in an S corporation), that
Purpose of Form made a noncash charitable contribution in excess of $500,
Use Form 8283 to report information about noncash you must attach multiple Forms 8283 to your return.
charitable contributions. Specifically, you must attach the following:
• A copy of the Form 8283 from the donating entity where
Do not use Form 8283 to report out-of-pocket expenses the contribution was originally reported,
for volunteer work or amounts you gave by check or credit • A copy (or copies) of the Form 8283 from any other
card. Treat these items as cash contributions. Also, do not pass-through entities between you and the donating entity
use Form 8283 to figure your charitable contribution (such as an upper-tier partnership), and
deduction. For details on how to figure the amount of the • Your own separate Form 8283 with respect to the
deduction, see your tax return instructions and Pub. 526, contribution made by the donating pass-through entity.
Charitable Contributions. For your own Form 8283, the entity in which you hold a
direct interest will provide information about your share of
Who Must File the contribution on your Schedule K-1 (Form 1065 or
You must file one or more Forms 8283 if the amount of 1120-S). Use the amounts shown on your Schedule K-1
your deduction for each noncash contribution is more than and other supplemental information you have been
$500. You must also file Form 8283 if you have a group of provided by the entity—not the amounts shown on the
similar items for which a total deduction of over $500 is entity’s Form 8283 (except for Section B, Part I, line 3,
claimed. See Similar Items of Property, later. For this Column(c))—to figure the amount of your contribution. If
purpose, “amount of your deduction” means your you are a member in multiple entities that made noncash
deduction before applying any income limits that could charitable contributions, submit separate Forms 8283 for
result in a carryover. The carryover rules are explained in each entity’s contribution. These rules apply to any
Pub. 526. Make any required reductions to fair market member of a pass-through entity, including members that

Jan 17, 2024 Cat. No. 62730R

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are Individuals, C corporations, S corporations, Which Sections To Complete
partnerships, or trusts. See instructions for Section B, Part Form 8283 has two sections. If you must file Form 8283,
I, line 3, Column (i). If the pass-through entity donated a you must complete either Section A or Section B
qualified conservation contribution, see instructions for depending on the type of property donated and the
Section B, Part I, line 3, Column (h). amount claimed as a deduction.
Example. Partnership A has two partners, Partnership
Members in a pass-through entity completing their own
B and Individual C. Partnership B has two partners—
Form 8283 should complete the same section of the Form
individuals D and E. Partnership A makes a non-cash
(Section A or B) completed on the pass-through entity's
charitable contribution in excess of $500 and attaches a
Form 8283.
Form 8283 to its Form 1065. Partnership A allocates the
charitable contribution to Partnership B and Individual C. Use Section A to report donations of property for which
Partnership B must complete its own Form 8283, and you claimed a deduction of $5,000 or less per item or
attach it, along with Partnership A's Form 8283, to group of similar items (defined later). Also use Section A
Partnership B's Form 1065. C must complete their own to report donations of publicly traded securities; certain
Form 8283, and attach it, along with a copy of Partnership intellectual property described in section 170(e)(1)(B)(iii);
A's Form 8283, to C's Form 1040. D and E must complete a qualified vehicle described in section 170(f)(12)(A)(ii) for
their own Forms 8283, and attach them, along with copies which an acknowledgement under section 170(f)(12)(B)
of the Forms 8283 for both Partnership A and Partnership (iii) is provided; and inventory and other similar property
B, to their Form 1040. described in section 1221(a)(1). Use Section B to report
donations of property for which you claimed a deduction
When To File of more than $5,000 per item or group of similar items.
File Form 8283 with your tax return for the year you
contribute the property and first claim a deduction. Also In figuring whether your deduction for a group of similar
file Form 8283 for any carryover year described in section items was more than $5,000, consider all items in the
170(d). group, even if items in the group were donated to more
than one donee organization. However, you must file a
How To Complete separate Form 8283, Section B, for each donee
organization.
Provide all information required by the Form 8283 and its
instructions. Enter all information required to be included Example. You claimed a deduction of $2,000 for
on a line of the Form 8283 on the relevant line. If all books you gave to College A, $2,500 for books you gave
required information does not fit on the relevant line, to College B, and $900 for books you gave to College C.
include an attachment with the information that did not fit. You must report these donations in Section B because the
Where a number can be entered into any box on Form total deduction was more than $5,000. You must file a
8283 (Sections A or B), the number must be entered in the separate Form 8283, Section B, for the donation to each
box. If a line is provided for entry of a number, the Form of the three colleges.
8283 will not be considered complete unless the number Identifying number. Individuals must enter their social
is included directly on the line. You may attach a statement security number or individual tax identification number
to the Form 8283 explaining why a number cannot be (ITIN), as applicable. All other filers should enter their
inserted or you may insert the number in the appropriate employer identification number (EIN).
box and include an attached statement explaining any
additional information regarding the number. You may not If you are a member of a pass-through entity that made
indicate that the information is “available upon request.” a charitable contribution, also enter the name and EIN of
Such a statement may cause the filing of your Form 8283 the donating pass-through entity that originally reported
to be treated as incomplete. For consequences of failure the noncash charitable contribution on the line below
to complete the Form 8283 as instructed, see Failure To where you entered your name and identifying number.
File Form 8283, later. Example. You are an individual partner in Partnership
1, and Partnership 1 is a partner in Partnership 2.
If you are electronically filing your tax return, you must Partnership 2 donates a noncash charitable contribution,
include the Form 8283 data in the electronic submission. and you are eligible to claim your share of such
Enter all information requested by a line of the Form 8283 contribution. Enter your name and your social security
on the electronic Form 8283, except for the required number on the “name(s) shown on your income tax return”
signatures. and “identifying number” line, then enter the name and
You must attach the completed Form 8283 with all EIN of Partnership 2 on the “name” and “identifying
number” line for the tax return where the noncash
! the required signatures to your tax return, either as charitable contribution was originally reported.
CAUTION a PDF attachment when electronically filed, or
mailed to the IRS with Form 8453. Family pass-through entity. If a family pass-through
entity made the noncash charitable contribution that is
If you are a member of a pass-through entity and are being reported, check the box underneath the space for
filing your tax return electronically, you must file your own the identifying number of the donating pass-through entity.
Form 8283 electronically while attaching the Family pass-through entities are pass-through entities in
pass-through’s Form 8283 as a PDF attachment to your which substantially all of the interests are held, directly or
return. A member’s Form 8283 is not required to have indirectly, by an individual and members of the family of
signatures. such individual. For these purposes, members of the

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family are defined as the spouse of such individual and books, clothing, jewelry, nonpublicly traded stock, land, or
any individual described in section 152(d)(2)(A)–(G). buildings.

Section A. Include in Section A only the following items. If you contributed similar items of property to the same
1. Items (or groups of similar items as defined later) for donee, you may attach a single Form 8283 with respect to
which you claimed a deduction of more than $500 but not all similar items of property contributed to the same
more than $5,000 per item (or group of similar items). donee. You are required to provide all the information
2. The following items even if the claimed value was required under Section B for each item of property, except
more than $5,000 per item (or group of similar items): for any items whose aggregate value is appraised at $100
or less and the appraiser provided a group description for
a. Securities listed on an exchange in which
such items.
quotations are published daily,
b. Securities regularly traded in national or regional Example. You claimed a deduction of $6,000 for a
over-the-counter markets for which published quotations collection of 6 rare books ($1,000 each). Report each of
are available, the six books separately in Section B because each book
is valued more than $100.
c. Securities that are shares of a mutual fund for which
quotations are published on a daily basis in a newspaper Fair Market Value (FMV)
of general circulation throughout the United States, Although the amount of your deduction determines if you
d. Certain other securities even though the securities have to file Form 8283, you also need to have information
do not meet any of the criteria described in paragraphs about the FMV of your contribution to complete the form.
2.a through 2.c above (for more information, see Treasury
FMV is the price a willing, knowledgeable buyer would
Regulations section 1.170A-13(c)(7)(xi)(B)),
pay a willing, knowledgeable seller when neither has to
e. A vehicle (including a car, boat, or airplane) if your buy or sell.
deduction for the vehicle is limited to the gross proceeds
from its sale and you obtained a contemporaneous written You may not always be able to deduct the FMV of your
acknowledgment, contribution. Depending on the type of property donated,
you may have to reduce the FMV to figure the deductible
f. Intellectual property (as defined later), or amount, as explained next.
g. Inventory or property held primarily for sale to
Reductions to FMV. The amount of the reduction (if any)
customers in the ordinary course of your trade or
depends on whether the property is ordinary income
business.
property or capital gain property. Attach a statement to
Section B. Include in Section B only items (or groups of your tax return showing how you figured the reduction.
similar items) for which you claimed a deduction of more Ordinary income property. Ordinary income property
than $5,000. Do not include items reportable in Section A. is property that would result in ordinary income or
Items reportable in Section B require a written qualified short-term capital gain if it were sold at its FMV on the
appraisal by a qualified appraiser. You must file a separate date it was contributed. Examples of ordinary income
Form 8283, Section B, for each donee organization and property are inventory, works of art created by the donor
each item of property (or group of similar items). or gifted by the artist to the donor, and capital assets held
You must file Form 8283, Section B, if you are for 1 year or less. The deduction for a gift of ordinary
contributing a single article of clothing or household item income property is limited to the FMV minus the amount
that is not in good used condition or better and for which that would be ordinary income or short-term capital gain if
you are claiming a deduction of over $500. the property were sold.
Capital gain property. Capital gain property is
You must also file Form 8283, Section B, if conditions property that would result in long-term capital gain if it
were placed on the use of the property or you gave less were sold at its FMV on the date it was contributed. For
than an entire interest in a property and the contribution purposes of figuring your charitable contribution, capital
was for more than $5,000. Examples of such contributions gain property also includes certain real property and
are a qualified conservation contribution, a contribution of depreciable property used in your trade or business and,
a remainder interest in a personal residence or farm, a generally, held more than 1 year. However, to the extent of
contribution of an undivided portion of your entire interest any gain from the property that must be recaptured as
in property, or a contribution of a fractional gift in tangible ordinary income under section 1245, section 1250, or any
personal property. See Pub. 526, Partial Interest in other code provision, the property is treated as ordinary
Property, for additional information on what is a deductible income property.
partial interest in a property and the requirements for each
partial interest. Use Section B even if the entire property You usually may deduct gifts of capital gain property at
on which a partial interest was granted was held primarily their FMV. However, you must reduce your deduction
for sale to customers in the ordinary course of business. amount by the amount of any appreciation if any of the
following apply.
Similar Items of Property • The capital gain property is contributed to certain
private nonoperating foundations. This rule does not apply
Similar items of property are items of the same general to qualified appreciated stock;
category or type, such as coin collections, paintings, • You choose the 50% limit instead of the special 30%
limit for capital gain property given to 50% limit
organizations;

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• The contributed property is intellectual property (as        easement is the sales price of a comparable easement. If 
defined later);                                                there are no comparable sales, the before and after 
• The contributed property is certain taxidermy property;      method may be used.
• The contributed property is tangible personal property         For any qualified conservation contribution, you must 
that is put to an unrelated use (as defined in Pub. 526) by    attach a statement that:
the charity; or                                                • Identifies the conservation purposes furthered by your 
• The contributed property is certain tangible personal        donation;
property with a claimed value of more than $5,000 and is       • Shows, if before and after valuation is used, the FMV of 
sold, exchanged, or otherwise disposed of by the charity       the underlying property before and after the gift;
during the year in which you made the contribution, and        • States whether you made the donation in order to get a 
the charity has not made the required certification of         permit or other approval from a local or other governing 
exempt use (such as on Form 8282, Donee Information            authority and whether the donation was required by a 
Return, Part IV).                                              contract;
Special rule for certain C corporations.  Special rules        • If you or a related person has any interest in other 
apply, under section 170(e)(3), for certain donations made     property nearby, describes that interest;
by C corporations to certain charitable organizations for      • Provides the cost or adjusted basis of the qualified 
the care of the ill, the needy, or infants. An enhanced        conservation contribution, which is the allocable portion of 
deduction (resulting from a reduced reduction to the FMV       the cost or adjusted basis of the entire property;
of the property) may be available if the taxpayer receives     • Provides whether the property on which the qualified 
from the donee a written statement representing that the       conservation contribution was granted was held primarily 
donee’s use and disposition of the property will be for the    for sale to customers in the ordinary course of business; 
care of the ill, the needy, or infants.                        and
  Special rules also apply, under section 170(e)(4), for       • If you are a pass-through entity who donated the 
                                                               qualified conservation contribution and are claiming to 
certain donations made by C corporations of certain 
                                                               have met the exception for contributions outside the 3–
scientific property to be used for research by an 
                                                               year holding period described in section 170(h)(7)(C), 
educational or scientific research organization. An 
                                                               include in the statement (1) the last date that you acquired 
enhanced deduction (resulting from a reduced reduction 
                                                               any portion of the real property with respect to which you 
to the FMV of the property) may be available if the 
                                                               made the contribution, (2) the last date any of your 
taxpayer receives from the donee a written statement 
                                                               members acquired any interest in you, and (3) if the 
representing that the donee’s use and disposition of the 
                                                               interest in you is held through one or more pass-through 
property will be for research or experimentation, or for 
                                                               entities, state (i) the last date any such pass-through entity 
research training, in the United States in physical or 
                                                               acquired any interest in any other pass-through entity, and 
biological sciences.
                                                               (ii) the last date on which any member in any such 
Qualified conservation contribution.    A qualified            pass-through entity acquired any interest in such 
conservation contribution is defined in section 170(h)(1)      pass-through entity. This statement is not required if you 
as a donation of a qualified real property interest, to a      are a family pass-through entity, or if the subject of your 
qualified organization exclusively for certain conservation    qualified conservation contribution is for the preservation 
purposes. Qualified real property interests include 1) your    of a certified historic structure.
entire interest in real estate other than a mineral interest,    If an appraisal is required, it must be made by a 
2) a remainder interest, and 3) a restriction on the use that  qualified appraiser. See Appraisal Requirements, later.
may be made of the real property, such as a conservation 
                                                                 Disallowance of deduction for certain qualified 
easement. The donee must be a qualified organization as 
                                                               conservation contributions by pass-through entities. 
defined in section 170(h)(3) and must have the resources 
                                                               Subject to three exceptions, if the amount of a 
to monitor and enforce the conservation easement or 
                                                               pass-through entity’s qualified conservation contribution 
other conservation restrictions. To enable the organization 
                                                               exceeds 2.5 times the sum of each member’s relevant 
to do this, you must give it documents, such as maps and 
                                                               basis, the contribution is not treated as a qualified 
photographs, that establish the condition of the property at 
                                                               conservation contribution and no one may claim a 
the time of the gift. In Section B, Part I, line 2, you should 
                                                               deduction for the contribution. Relevant basis is, with 
check box “b” for qualified conservation contributions. For 
                                                               respect to any member, the portion of the member’s 
donations of qualified conservation contributions for the 
                                                               modified basis in its interest in the pass-through entity 
preservation of a certified historic structure, see 
                                                               which is allocable to the portion of the real property with 
Easements on certified historic structures, later.
                                                               respect to which the qualified conservation contribution is 
  If the donation has no material effect on the real           made. Modified basis is, with respect to any member, the 
property's FMV, or enhances rather than reduces its FMV,       adjusted basis in the member’s interest in the 
no deduction is allowable. For example, no deduction may       pass-through entity as determined:
be allowed if the property's use is already restricted, such 
                                                                 1. Immediately before the qualified conservation 
as by zoning or other law or contract, and the donation 
                                                               contribution,
does not further restrict how the property can be used.
                                                                 2. Without regard to the member’s share of any 
  The FMV of a conservation easement or other 
                                                               liabilities of the pass-through entity, and
conservation restrictions cannot be determined by 
applying a standard percentage to the FMV of the                 3. By the pass-through entity after taking into account 
underlying property. The best evidence of the FMV of an        the adjustments described in items (1) and (2).

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The first exception is that this disallowance does not claim a deduction of more than $10,000, your deduction
apply if the qualified conservation contribution is made at will not be allowed unless you pay a $500 filing fee. See
least 3 years after the latest of (i) the last date on which Form 8283-V and its instructions.
the pass-through entity acquired any portion of the real For more information about qualified conservation
property; (ii) the last date any member of the pass-through contributions, see Pub. 526 and Pub. 561, Determining
entity acquired any interest in the pass-through entity; and the Value of Donated Property. Also see section 170(h),
(iii) if the interest in the donating pass-through entity is Regulations section 1.170A-14, and Notice 2004-41.
held through 1 or more pass-through entities, (I) the last Notice 2004-41, 2004-28 I.R.B. 31, is available at
date any such pass-through entity acquired any interest in IRS.gov/irb/2004-28_IRB/ar09.html.
any other such pass-through entity, and (II) the last date
on which any member in any such pass-through entity Intellectual property. The FMV of intellectual property
acquired any interest in such pass-through entity. must be reduced to figure the amount of your deduction,
as explained earlier. Intellectual property means a patent,
Second, this disallowance does not apply to a qualified
copyright (other than a copyright described in section
conservation contribution made by a family pass-through
1221(a)(3) or 1231(b)(1)(C)), trademark, trade name,
entity, defined earlier.
trade secret, know-how, software (other than software
Third, this disallowance does not apply if the purpose of described in section 197(e)(3)(A)(i)), or similar property, or
the qualified conservation contribution is preservation of a applications or registrations of such property.
certified historic structure.
However, you may be able to claim additional charitable
Easements on certified historic structures. If the contribution deductions in the year of the contribution and
subject of your qualified conservation contribution is a later years based on a percentage of the donee's net
certified historic structure, check box “b” of Section B, Part income, if any, from the property. The amount of the
I, line 2, and the “Certified historic structure” sub-box donee's net income from the property will be reported to
“b(1),” and provide the National Park Service (NPS) you on Form 8899, Notice of Income From Donated
project number (NPS #), which the NPS assigned to its Intellectual Property. See Pub. 526 for details.
certified historic structure determination. NPS will have
assigned an NPS # and made this certification in Clothing and household items. The FMV of used
response to your submission of Part 1 of the Historic household items and clothing is usually much lower than
Preservation Certification Application for this structure. when new. A good measure of value might be the price
Exception. The only exception in which NPS would not that buyers of these used items actually pay in
have assigned a NPS # is a building on a property consignment or thrift shops. You can also review classified
individually listed in the National Register of Historic ads in the newspaper or on the Internet to see what similar
Places (for example, only a house located on a single products sell for.
National Register listing), that building is already a Generally, you cannot claim a deduction for clothing or
certified historic structure. In this case, instead of an NPS household items you donate unless the clothing or
#, enter five zeros (“00000”) in the NPS # field for this household items are in good used condition or better.
single building individually listed in the National Register However, you can claim a deduction for a contribution of
of Historic Places. an item of clothing or a household item that is not in good
Historic district building. You cannot claim a used condition or better if your claimed value is more than
deduction for an exterior restriction on a historic district $500 and you substantiate that value with a qualified
building unless the restriction preserves the entire exterior appraisal and Form 8283, Section B. Both must be
of the building (including front, sides, rear, and height). In included with your return.
addition to other requirements for noncash contributions,
you must include with your return: Qualified Vehicle Donations
• A signed copy of a qualified appraisal,
• Photographs of the entire exterior of the building, and A qualified vehicle is any motor vehicle manufactured
• A description of all restrictions on the development of primarily for use on public streets, roads, and highways; a
the building (the description of the restrictions can be boat; or an airplane. However, property held by the donor
made by attaching a copy of the easement deed). primarily for sale to customers, such as inventory of a car
National Register building. You can claim a dealer, is not a qualified vehicle.
deduction for the restriction of some or all of the exterior of
a National Register building. You can claim a deduction for If you donate a qualified vehicle with a claimed value of
the restriction of some or all of the interior of a National more than $500, you cannot claim a deduction unless you
Register building or historic district building. For these attach to Form 8283 a copy of the contemporaneous
donations, in addition to other requirements for noncash written acknowledgment you received from the donee
contributions, you must obtain a contemporaneous written organization. The donee organization may use Copy B of
acknowledgment from the donee. For donations valued at Form 1098-C as the acknowledgment. An
more than $5,000, you must obtain a qualified appraisal. acknowledgment is considered contemporaneous if the
For donations valued at more than $500,000, you must donee organization furnishes it to you no later than 30
attach a qualified appraisal to your return. See Deduction days after the:
of more than $500,000, later. • Date of the sale, if the donee organization sold the
vehicle in an arm's length transaction to an unrelated
In addition, if you donate an exterior restriction on a party; or
National Register building or historic district building and

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• Date of the contribution, if the donee organization will a Form 1098-C showing $7,000 as gross proceeds from
not sell the vehicle before completion of a material the donee’s sale of Ash’s car. The Form 1098-C provided
improvement or significant intervening use, or the donee by the donee does not include certifications from the
organization will give or sell the vehicle to a needy donee that it made material improvements or significant
individual for a price significantly below FMV to directly intervening use of Ash’s car or transferred the car to a
further the organization's charitable purpose of relieving needy individual for significantly below FMV in furtherance
the poor and distressed or underprivileged who need a of the donee’s charitable purpose.
means of transportation. If all the requirements under section 170 are met,
including completing Section A of Form 8283 and
For a donated vehicle with a claimed value of more attaching to their return either Form 1098-C, or other
than $500, you can deduct the smaller of the vehicle's contemporaneous written acknowledgment that meets the
FMV on the date of the contribution or the gross proceeds requirements of section 170(f)(12)(B), Ash may be entitled
received from the sale of the vehicle, unless an exception to a charitable contribution deduction of $7,000.
applies as explained below. Form 1098-C (or other
acknowledgment) will show the gross proceeds from the More information. For details, see Pub. 526 or Notice
sale if no exception applies. If the FMV of the vehicle was 2005-44. Notice 2005-44, 2005-25 I.R.B. 1287, is
more than your cost or other basis, you may have to available at IRS.gov/irb/2005-25_IRB/ar09.html.
reduce the FMV to figure the deductible amount, as
described under Reductions to FMV, earlier. Additional Information

If any of the following exceptions apply, your deduction You may want to see Pub. 526 and Pub. 561. If you
is not limited to the gross proceeds received from the sale. contributed depreciable property, see Pub. 544, Sales and
Instead, you generally can deduct the vehicle's FMV on Other Disposition of Assets.
the date of the contribution if the donee organization:
• Makes a significant intervening use of the vehicle before
transferring it, Specific Instructions
• Makes a material improvement to the vehicle before
Section A
transferring it, or
• Gives or sells the vehicle to a needy individual for a Line 1
price significantly below FMV to directly further the
organization's charitable purpose of relieving the poor and Column (b). Check the box if the donated property is a
distressed or underprivileged who need a means of qualified vehicle (defined earlier). If you are not attaching
transportation. Form 1098-C (or other acknowledgment) to your return,
enter the vehicle identification number (VIN) in the spaces
Form 1098-C (or other acknowledgment) will show if provided below the checkbox.
any of these exceptions apply. If the FMV of the vehicle You can find the VIN on the vehicle registration, the title,
was more than your cost or other basis, you may have to the proof of insurance, or the vehicle itself. Generally, the
reduce the FMV to figure the deductible amount, as VIN is 17 characters made up of numbers and letters.
described under Reductions to FMV, earlier.
If the VIN has fewer than 17 characters, enter a zero in
Determining FMV. A used car guide may be a good each of the remaining entry spaces to the left of the VIN.
starting point for finding the FMV of your vehicle. These For example, if the VIN is “555555X555555,” enter
guides, published by commercial firms and trade “0000555555X555555.”
organizations, contain vehicle sale prices for recent model
Column (c). Describe the property in sufficient detail.
years. The guides are sometimes available from public
The greater the value of the property, the more detail you
libraries or from a loan officer at a bank, credit union, or
must provide. For example, a personal computer should
finance company. You can also find used car pricing
be described in more detail than pots and pans.
information on the Internet.
If the donated property is a vehicle, give the year, make,
An acceptable measure of the FMV of a donated
model, condition, and mileage at the time of the donation
vehicle is an amount not in excess of the price listed in a
(for example, “2022 Hyundai, Model M, fair condition,
used vehicle pricing guide for a private party sale of a
60,000 miles”) regardless of whether you must attach
similar vehicle. However, the FMV may be less than that
either a Form 1098-C or other contemporaneous written
amount if the vehicle has engine trouble, body damage,
acknowledgment. If you do not know the actual mileage,
high mileage, or any type of excessive wear. The FMV of a
use a good faith estimate based on car repair records or
donated vehicle is the same as the price listed in a used
similar evidence.
vehicle pricing guide for a private party sale only if the
guide lists a sales price for a vehicle that is the same For securities, include the following.
make, model, and year, sold in the same area, in the same • Company name,
condition, with the same or similar options or accessories, • Number of shares,
and with the same or similar warranties as the donated • Kind of security,
vehicle. • Whether a share of a mutual fund, and
• Whether regularly traded on a stock exchange or in an
Example. Ash donates their car, which they bought over-the-counter market.
new in 2015 for $30,000. A used vehicle pricing guide
shows the FMV for the car in 2023 is $9,000. Ash receives

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For real or tangible personal property, include the “Thrift shop value” (for clothing or household items),
condition of the property and whether the donee has “Catalog” (for stamp or coin collections), or “Comparable
certified the tangible personal property for its own use as sales” (for real estate and other kinds of assets). See Pub.
an exempt organization. The condition of tangible 561.
personal property should be stated using industry
standard terms or grading scales for the specific type of Section B
object, when applicable to the type of tangible personal If you received a copy of Form 8283 from a pass-through
property and when an appraisal for this property is entity with Section B completed, complete your own Form
required. For example, when an appraisal is required, 8283 Section B as instructed below in addition to
general condition terms for artworks could include poor, attaching the pass-through entity's Form 8283.
fair, good, very good, and excellent, while grading terms
for collectibles could be a numerical scale of 1 to 10. For Include in Section B items (or groups of similar items)
gemstones, the GIA universal grading standards for color, for which you are claiming a deduction of more than
clarity, cut, and carat are preferred. $5,000. You must also file Form 8283, Section B, if you are
contributing a single article of clothing or household item
Column (d). Enter the date you contributed the property. that is not in good used condition and for which you are
If you made contributions on various dates, enter each claiming a deduction of more than $500. Do not include
contribution and its date on a separate row. property reported in Section A. File a separate Form 8283,
Section B, for:
Note. If the amount you claimed as a deduction for the Each donee; and
•
item is $500 or less, you do not have to complete columns Each item of property, except for an item that is part of a
•
(e), (f), and (g). group of similar items given to the same donee.
Column (e). Enter the approximate date you acquired
the property. If it was created, produced, or manufactured If you contributed similar items of property to the same
by or for you, enter the date it was substantially donee and claimed a deduction of more than $5,000, see
completed. Similar Items of Property earlier, for how to report each
item of property.
If you are donating a group of similar items and you
acquired the items on various dates (but have held all the Part I, Information on Donated Property
items for at least 12 months), you can enter “Various.” You must get a written qualified appraisal from a qualified
For publicly traded securities, enter only if you held the appraiser before completing Part I.
securities for more than 12 months.
If the property was created, produced, or manufactured Generally, you do not need to attach the appraisals to
by or for the donor, enter the date the property was your return but you should keep them for your records. But
substantially completed. see Art valued at $20,000 or more Clothing and ,
household items not in good used condition Easements ,
If you received a copy of Form 8283 from a on buildings in historic districts, and Deduction of more
pass-through entity with Section A completed, complete than $500,000, later.
your own Form 8283 Section A as instructed below in
addition to attaching the pass-through entity's Form 8283. Art valued at $20,000 or more. If your deduction for art
is $20,000 or more, you must attach a complete copy of
Column (f). State how you acquired the property. This the signed appraisal to your return. For individual objects
could be by purchase, gift, inheritance, or exchange. valued at $20,000 or more, a photograph must be
Column (g). For items over $500, enter your cost or provided upon request. The photograph must be of
adjusted basis. Do not complete this column for publicly sufficient quality and size (preferably an 8 x 10 inch color
traded securities held more than 12 months, unless you photograph) or a high-resolution digital image to fully
elect to limit your deduction cost basis. See section 170(b) show the object.
(1)(C)(iii). Keep records on cost or other basis. Clothing and household items not in good used con-
dition. You must include with your return a qualified
Note. If you must complete columns (e), (f), and (g) but
appraisal of any single item of clothing or any household
have reasonable cause for not providing the information
item that is not in good used condition or better for which
required, attach an explanation.
you are claiming a deduction of more than $500. Attach
Column (h). Enter the FMV of the property on the date the appraisal and Section B to your return. See Clothing
you donated it. You must attach a statement if you were and household items, earlier.
required to reduce the FMV to figure the amount of your
Easements on certified historic structures. If you are
deduction. See Fair Market Value (FMV), earlier, for the
claiming a deduction for a qualified conservation
type of statement to attach.
contribution of an easement on the exterior of a historic
If you are a member of a pass-through entity district building, you must include the qualified appraisal,
completing your own Form 8283, enter the amount shown photographs, and certain other information with your
on your K-1 to figure the deduction. return. See Easements on certified historic structures,
Column (i). Enter the method(s) you used to determine under Fair Market Value (FMV), earlier.
the FMV. Deduction of more than $500,000. If you are claiming a
Examples of entries to make include “Appraisal,” deduction of more than $500,000 for an item (or group of
similar items) donated to one or more donees, you must

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attach the qualified appraisal of the property to your return Art. Art includes paintings, sculptures, watercolors,
unless an exception applies. prints, drawings, ceramics, antiques, decorative arts,
textiles, carpets, silver, rare manuscripts, historical
Appraisal Requirements memorabilia, and other similar objects.
Collectibles. Collectibles include coins, stamps, books,
The appraisal must be prepared by a qualified appraiser gems, jewelry, sports memorabilia, dolls, etc., but not art
(defined later) in accordance with the substance and as defined above.
principles of the Uniform Standards of Professional
Appraisal Practice, as developed by the Appraisal Digital assets. A digital asset is a digital representation
Standards Board of the Appraisal Foundation. It also must of value which is recorded on a cryptographically secured,
meet the relevant requirements of Regulations section distributed ledger. Common digital assets include
1.170A-17(a) and (b). convertible virtual currency and cryptocurrency, stable
coins, and non-fungible tokens (NFTs).
An appraisal is not a qualified appraisal if you fail to Other real estate. Other real estate does not include
disclose or misrepresent facts to your appraiser and a qualified conservation contributions.
reasonable person would expect this failure or
misrepresentation to cause the appraiser to misstate the Securities. For donations of publicly traded securities in
value of the property you contributed. any amount, you should only use Section A. A security is
generally considered to be publicly traded if the security is
The appraisal must be signed and dated by a qualified (a) listed on a recognized stock exchange whose
appraiser not earlier than 60 days before the date you quotations are published daily; (b) regularly traded on a
contribute the property. You must receive the appraisal national or regional over-the-counter market; or (c) quoted
before the due date (including extensions) of the return on daily in a national newspaper of general circulation in the
which you first claim a deduction for the property. For a case of mutual fund shares. Section B, Part I, line 2, box
deduction you first claim on an amended return, you must “f” should only be checked for donations of nonpublicly
obtain the appraisal before the date you file the amended traded securities over $5,000. Nonpublicly traded
return. See Regulations section 1.170A-17(a)(4), (a)(8). securities may include, but are not limited to, privately held
stock or shares in an entity such as an S corporation or a
C corporation, privately held LLC membership, or privately
A separate qualified appraisal and a separate Form
held partnership interest.
8283 are required for each item of property except for an
item that is part of a group of similar items. Only one Vehicles. If you check box “i” to indicate the donated
appraisal is required for a group of similar items property is a vehicle and the claimed value for your
contributed in the same tax year if it includes all the donated vehicle (a) is more than $5,000, and (b) not
required information for each item. However, for a group of limited to the gross proceeds from its sale, you must also
similar items with aggregate value appraised at $100 or attach to your return a copy of Form 1098-C (or other
less, the appraiser may select such items and provide a contemporaneous written acknowledgment) you received
group description of such items. from the donee organization. See Which Sections To
Example. You claimed a deduction of $11,000 for a Complete for instructions on whether to include your
collection of four rare coins valued at $5,500, $5,400, $50, donated vehicle in Section A or Section B. Do not include
and $50 each. Only one appraisal is required for a donated vehicles reportable in Section A in Section B.
collection of coins, but it must include all the required Members of a pass-through entity should check the same
information for two rare coins valued at $5,000 and $5,400 box as indicated on the Form 8283 received from the
respectively. However, the appraiser may provide a group contributing entity.
description for the other two coins whose aggregate value
is appraised at $100. Line 3

If you gave similar items to more than one donee for You must complete at least column (a) of line 3 (and
which you claimed a total deduction of more than $5,000, column (b) if applicable) before submitting Form 8283 to
you must attach a separate form for each donee. the donee. You may then complete the remaining
columns.
Example. You claimed a deduction of $2,000 for
books given to College A, $2,500 for books given to Column (a). Provide a detailed description so a person
College B, and $900 for books given to a public library. unfamiliar with the property could be sure the property that
You must attach a separate Form 8283 for each donee. was appraised is the property that was contributed. The
greater the value of the property, the more detail you must
Line 2 provide.
For a qualified conservation contribution, describe the
Check only one box on Section B, Part I, line 2 of each easement terms in detail, including the acreage of the
Form 8283 unless your contribution was for a qualified easement or land donated, or attach a copy of the
conservation contribution of a certified historic structure. easement deed.
Complete as many separate Forms 8283 as necessary so A description of donated securities should include the
that only one box has to be checked on line 2 of each company name and number of shares donated. Do not
Form 8283. include donated securities reportable in Section A.

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Column (b). If any tangible personal property or real which is allocable to the portion of the real property with
property was donated, give a brief summary of the overall respect to which the qualified conservation contribution is
physical condition of the property at the time of the gift. made. Modified basis is, with respect to any member, the
adjusted basis in the member’s interest in the
Column (c). Include the FMV of the donated property pass-through entity as determined:
from the appraisal. If you jointly owned the property with
1. immediately before the qualified conservation
one or more other taxpayers, enter the portion of the FMV
contribution,
that is allocable to your share of the property. Members in
a pass-through entity completing your own Form 8283, 2. without regard to the member’s share of any
enter the total appraised FMV. liabilities of the pass-through entity, and
Columns (d)–(f). For a contribution of a deductible 3. by the pass-through entity after taking into account
partial interest in property, enter information about the the adjustments described in items (1) and (2).
entire property in columns (d), (e), and (f). For a qualified
Column (i). Complete column (i), amount claimed as a
conservation contribution, also include information about
deduction, if you are a pass-through entity or a member of
the cost or adjusted basis of the partial interest in the
a pass-through entity. If you are a pass-through entity,
statement attached to Form 8283.
enter your share of the noncash charitable contribution. If
For all contributions, if you have reasonable cause for you are a member, enter your share of the noncash
not providing the information in column (d), (e), or (f), charitable contribution allocated to you by the
attach an explanation so your deduction will not pass-through entity.
automatically be disallowed.
Columns (d) and (e). If the property was contributed by Part II, Partial Interests and Restricted Use
a pass-through entity, both the entity and its members Property (Other Than Qualified Conservation
should enter information about the pass-through entity’s Contributions)
acquisition of the property. If Part II applies to more than one property, attach a
Column (d). Enter the date you acquired the property separate statement. Give the required information for each
(regardless of whether there is a carryover basis). If you property separately. Identify which property listed in
are donating a group of similar items and you acquired the Section B, Part I the information relates to.
items on various dates (but have held all the items for at
least 12 months), you can enter “Various.” If the property Lines 4a Through 4e
was created, produced, or manufactured by you, enter the
date it was substantially completed. Complete lines 4a–4e only if you contributed less than the
entire interest in property listed in Section B, Part I. On
Column (e). State how you acquired the property. This line 4b, enter the amount claimed as a deduction for this
could include purchase, exchange, gift, inheritance, or tax year and in any prior tax years for gifts of a partial
capital contribution. If there is a carryover basis, also interest in the same property. line 4c is completed if the
include the date your predecessor acquired the property. prior year donee organization is different from the
Column (f) and (g). If you jointly owned the property with organization in Section B, Part V.
one or more other taxpayers, enter information for your
allocable share of the property. Pass-through entities Lines 5a Through 5c
should enter the total amounts.
Complete lines 5a–5c only if you attached restrictions to
Column (g). A bargain sale is a transfer of property that
the right to the income, use, or disposition of the donated
is in part a sale or exchange and in part a contribution.
property. An example of a “restricted use” donation
Enter the amount received for bargain sales.
includes a contribution of an item to a museum on the
Column (h). Complete column (h), qualified conservation condition that the latter does not sell the item for a
contribution relevant basis, only if you are a pass-through specified period following the donation. Attach a
entity that made a qualified conservation contribution, or if statement explaining (1) the terms of any agreement or
you are a member in such a pass-through entity. If the understanding regarding the restriction, and (2) whether
contribution meets the 3-year holding period exception the property is designated for a particular use.
(previously described) and/or the family pass-through
entity exception (previously described), then the Part III, Taxpayer (Donor) Statement
pass-through and its members do not have to complete Complete Section B, Part III, for each item included in
column (h) unless the contribution is also for a certified Section B, Part I, that has an appraised value of $500 or
historic structure. See Family pass-through entity, earlier. less. The donee does not have to file Form 8282 for the
The pass-through entity will include the sum of the items valued at $500 or less. See the Note, under Part V,
relevant basis of all members of the pass-through entity. If Donee Acknowledgment, for more details about filing
a member is itself a pass-through entity, it should report Form 8282.
the sum of relevant basis of its own ultimate members. If a
member is not a pass-through entity, then they should The amount of information you give in Section B, Part
report only their own relevant basis. Relevant basis is, with III, depends on the description of the donated property
respect to any member, the portion of the member’s you enter in Section B, Part I. If you show a single item as
modified basis in its interest in the pass-through entity “Property A” in Part I and that item is appraised at $500 or
less, then the entry “Property A” in Part III is enough.

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All shares of nonpublicly traded stock or items in a set declaration. But a person who sold, exchanged, or gave
are considered one item. For example, a book collection the property to you may sign the declaration if the property
by the same author, components of a stereo system, or six was donated within 2 months of the date you acquired it
place settings of a pattern of silverware are one item for and the property's appraised value did not exceed its
the $500 test. acquisition price.
Example. You donated books valued at $6,000. The Appraisal fees cannot be based on a percentage of the
appraisal states that one of the items, a book by author appraised value. See Regulations section 1.170A-17(a)
“X,” is worth $400. You do not include the remaining books (9).
in Part III because each of them has an appraised value of
over $500. If you included the book by author X as Identifying number. Each appraiser's taxpayer
Property A on Section B, Part I, line 3, and entered $400 in identification number (social security number or employer
column (c), the only required entry in Part III is “Property identification number) must be entered in Part IV.
A.”
Part V, Donee Acknowledgment
Part IV, Declaration of Appraiser The donee organization that received the property
If you are required to get an appraisal, you must get it from described in Part I of Section B must complete and sign
a qualified appraiser. A qualified appraiser is an individual the Donee Acknowledgment in Part V. Before submitting
who meets all the following requirements as of the date Section B of Form 8283 to the donee for acknowledgment,
the individual completes and signs the appraisal. complete at least your name, identifying number, and
description of the donated property (line 3, column (a)). If
1. The individual either: real property or tangible personal property is donated,
a. Has earned a recognized appraiser designation also describe its physical condition (line 3, column (b)) at
from a generally recognized professional appraiser the time of the gift. Complete Part III, if applicable, before
organization for demonstrated competency in valuing the submitting the form to the donee. See the instructions for
type of property being appraised, or Part III.
b. Has met certain minimum education requirements The person acknowledging the gift must be an official
and has 2 or more years of experience in valuing the type authorized to sign the tax returns of the organization, or a
of property being appraised. To meet the minimum person specifically designated to sign Form 8283. When
education requirements, the individual must have you ask the donee to fill out Part V, you should also ask
successfully completed professional or college-level the donee to provide you with a contemporaneous written
coursework in valuing the type of property and the acknowledgment required by section 170(f)(8). You
education must be from: should clarify to the donee that the date for which the
i. A professional or college-level educational donee received the donated property is the date of
organization, documented delivery of the easement to the recorder.
ii. A generally recognized professional trade or After completing Part V, the organization must return
appraiser organization that regularly offers educational Form 8283 to you, the donor. You must give a copy of
programs, or Section B of this form to the donee organization. You may
iii. An employer as part of an employee apprenticeship then complete any remaining information required in Part
or education program similar to professional or I. Also, the qualified appraiser can complete Part IV at this
college-level courses. time.
2. The individual regularly prepares appraisals for In some cases, it may be impossible to get the donee's
which they are paid. signature on Form 8283. The deduction will not be
3. The appraiser makes a declaration in the appraisal disallowed for that reason if you attach a detailed
that, because of their experience and education, they are explanation of why it was impossible.
qualified to make appraisals of the type of property being
valued. Note. If it is reasonable to expect that donated tangible
4. The appraiser specifies in the appraisal the personal property will be used for a purpose unrelated to
appraiser’s education and experience in appraising the the purpose or function of the donee, the donee should
type of property being valued. check the “Yes” box in Part V. In this situation, your
deduction will be limited. In addition, if the donee (or a
In addition, the appraiser must complete Part IV of successor donee) organization disposes of the property
Form 8283. See section 170(f)(11)(E) and Regulations within 3 years after the date the original donee received it,
section 1.170A-16(d)(4) for details. the organization must file Form 8282 with the IRS and
send a copy to the donor. (As a result of the sale by the
If you use appraisals by more than one appraiser, or if donee, the donor's contribution deduction may be limited
two or more appraisers contribute to a single appraisal, all or part of the prior year’s contribution deduction may have
the appraisers must sign the appraisal and Part IV of Form to be recaptured. See Pub. 526.) An exception applies to
8283. items having a value of $500 or less if the donor identified
Persons who cannot be qualified appraisers are listed the items and signed the statement in Section B, Part III,
in Part IV of Section B–Declaration of Appraiser. of Form 8283. See the instructions for Part III.
Generally, a party to the transaction in which you acquired
the property being appraised will not qualify to sign the

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Failure To File Form 8283 with these laws and to allow us to figure and collect the
right amount of tax.
Your deduction generally will be disallowed if you fail to:
• Attach a required Form 8283, competed as required, to You are not required to provide the information
your return, requested on a form that is subject to the Paperwork
• Get a required appraisal and complete Section B of Reduction Act unless the form displays a valid OMB
Form 8283, or control number. Books or records relating to a form or its
• Attach to your return a required appraisal of clothing or instructions must be retained as long as their contents
household items not in good used condition, an easement may become material in the administration of any Internal
on a historically significant building, or property for which Revenue law. Generally, tax returns and return information
you claimed a deduction of more than $500,000. are confidential, as required by section 6103.
The time needed to complete and file this form will vary
Your deduction will not be disallowed if your failure was
depending on individual circumstances. The estimated
due to reasonable cause and not willful neglect or was
burden for individual taxpayers filing this form is approved
due to a good-faith omission.
under OMB control number 1545-0074 and is included in
the estimates shown in the instructions for their individual
Noncash Contributions Carried Over to Later Year income tax return. The estimated burden for all other
taxpayers who file this form is shown below.
If your noncash contribution was subject to one or more
limits based on your adjusted gross income, and your
unused charitable deduction from a previous year may be Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . . 19 min.
claimed in the current year, you must attach to your Learning about the law or the form . . . . . . . . . . . . . 29 min.
current return a completed copy of the Form 8283 from the Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . 1 hr. 4
min.
previous year. Also, if an appraisal was required to be
Copying, assembling, and sending the form
attached to the previous return, you must attach a copy of to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 min.
the appraisal to your current return. Separate Forms 8283
need to be submitted for each contribution that is carried
over from the previous year to the current year.
If you have comments concerning the accuracy of
Paperwork Reduction Act Notice. We ask for the these time estimates or suggestions for making this form
information on this form to carry out the Internal Revenue simpler, we would be happy to hear from you. See the
laws of the United States. You are required to give us the instructions for the tax return with which this form is filed.
information. We need it to ensure that you are complying

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