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Department of the Treasury
Internal Revenue Service
Instructions for Form 8283

(Rev. December 2021)
Noncash Charitable Contributions

Section references are to the Internal Revenue Code The partnership or S corporation must give a
unless otherwise noted. completed copy of Form 8283 (Section A or Section B) to
each partner or shareholder receiving an allocation of the
contribution deduction shown in Section A or Section B of
General Instructions
the Form 8283 of the partnership or S corporation.
Future Developments Partners and shareholders. The partnership or S
Information about any future developments affecting Form corporation will provide information about your share of
8283 (such as legislation enacted after we release it) will the contribution on your Schedule K-1 (Form 1065 or
be posted at IRS.gov/Form8283. 1120-S). If you received a copy of Form 8283 from the
partnership or S corporation, attach a copy to your tax
Purpose of Form return. Use the amount shown on your Schedule K-1, not
Use Form 8283 to report information about noncash the amount shown on the Form 8283, to figure your
charitable contributions. deduction. Complete only column (h) of line 1 with your
Do not use Form 8283 to report out-of-pocket share of the contribution and enter “From Schedule K-1
expenses for volunteer work or amounts you gave by (Form 1065 or 1120-S)” across columns (d)-(g).
check or credit card. Treat these items as cash
When To File
contributions. Also, do not use Form 8283 to figure your
charitable contribution deduction. For details on how to File Form 8283 with your tax return for the year you
figure the amount of the deduction, see your tax return contribute the property and first claim a deduction and any
instructions and Pub. 526, Charitable Contributions. carryover year described in section 170(d).

Who Must File Which Sections To Complete
You must file one or more Forms 8283 if the amount of Form 8283 has two sections. If you must file Form 8283,
your deduction for each noncash contribution is more than you must complete either Section A or Section B
$500. You must also file Form 8283 if you have a group of depending on the type of property donated and the
similar items for which a total deduction of over $500 is amount claimed as a deduction.
claimed. See Similar Items of Property, later. For this Use Section A to report donations of property for which
purpose, “amount of your deduction” means your you claimed a deduction of $5,000 or less per item or
deduction before applying any income limits that could group of similar items (defined later). Also use Section A
result in a carryover. The carryover rules are explained in to report donations of publicly traded securities; certain
Pub. 526. Make any required reductions to fair market intellectual property described in section 170(e)(1)(B)(iii);
value (FMV) before you determine if you must file Form a qualified vehicle described in section 170(f)(12)(A)(ii) for
8283. See Fair Market Value (FMV), later. which an acknowledgement under section 170(f)(12)(B)
Form 8283 is filed by individuals, partnerships, and (iii) is provided; and inventory and other similar property
corporations. described in section 1221(a)(1). Use Section B to report
donations of property for which you claimed a deduction
Business Entities of more than $5,000 per item or group of similar items.
C corporations. C corporations, other than personal In figuring whether your deduction for a group of similar
service corporations and closely held corporations, must items was more than $5,000, consider all items in the
file Form 8283 only if the amount claimed as a deduction group, even if items in the group were donated to more
is more than $5,000 per item or group of similar items. A than one donee organization. However, you must file a
personal service corporation or closely held corporation separate Form 8283, Section B, for each donee
that claims a deduction for noncash gifts of more than organization.
$500 must file Form 8283 with Form 1120 or applicable Example. You claimed a deduction of $2,000 for
special return. books you gave to College A, $2,500 for books you gave
to College B, and $900 for books you gave to College C.
Partnerships and S corporations. A partnership or S
You must report these donations in Section B because the
corporation that claims a deduction for noncash gifts of
total deduction was more than $5,000. You must file a
more than $500 must file Form 8283 (Section A or
separate Form 8283, Section B, for the donation to each
Section B) with Form 1065 or 1120-S.
of the three colleges.
If the total deduction for any item or group of similar
items is more than $5,000, the partnership or S Section A. Include in Section A only the following items.
corporation must complete Section B of Form 8283 even if 1. Items (or groups of similar items as defined later) for
the amount allocated to each partner or shareholder is which you claimed a deduction of more than $500 but not
$5,000 or less. more than $5,000 per item (or group of similar items).

Sep 03, 2021 Cat. No. 62730R

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2. The following items even if the claimed value was instead. This rule is only for purposes of Form 8283. It
more than $5,000 per item (or group of similar items): does not change the amount or method of figuring your
a. Securities listed on an exchange in which contribution deduction.
quotations are published daily,
If you do not have to file Form 8283 because of this
b. Securities regularly traded in national or regional
rule, you must attach a statement to your tax return
over-the-counter markets for which published quotations
(similar to the one in the example below).
are available,
c. Securities that are shares of a mutual fund for which Example. You donated clothing from your inventory
quotations are published on a daily basis in a newspaper for the care of the needy. The clothing cost you $500 and
of general circulation throughout the United States, your claimed charitable deduction is $800. Complete
Section A instead of Section B because the difference
d. Certain other securities even though the securities between the amount you claimed as a charitable
do not meet any of the criteria described in paragraphs deduction and the amount that would have been your
2.a through 2.c above (for more information, see Treasury COGS deduction is $300 ($800 – $500). Because the
Regulations section 1.170A-13(c)(7)(xi)(B)), difference between the charitable deduction and the cost
e. A vehicle (including a car, boat, or airplane) if your of goods sold is less than $500, Form 8283 does not have
deduction for the vehicle is limited to the gross proceeds to be filed:
from its sale and you obtained a contemporaneous written
acknowledgment, Deduction for Donation of Inventory
f. Intellectual property (as defined later), or
Contribution deduction $800
g. Inventory or property held primarily for sale to COGS (if sold, not donated) – 500
customers in the ordinary course of your trade or
business. = $300

Section B. Include in Section B only items (or groups of
similar items) for which you claimed a deduction of more
Fair Market Value (FMV)
than $5,000. Do not include items reportable in Section A.
Items reportable in Section B require a written qualified Although the amount of your deduction determines if you
appraisal by a qualified appraiser. You must file a have to file Form 8283, you also need to have information
separate Form 8283, Section B, for each donee about the FMV of your contribution to complete the form.
organization and each item of property (or group of similar
FMV is the price a willing, knowledgeable buyer would
items).
pay a willing, knowledgeable seller when neither has to
You must file Form 8283, Section B, if you are buy or sell.
contributing a single article of clothing or household item
that is not in good used condition or better and for which You may not always be able to deduct the FMV of your
you are claiming a deduction of over $500. contribution. Depending on the type of property donated,
You must also file Form 8283, Section B, if you gave you may have to reduce the FMV to figure the deductible
less than an entire interest in a property or conditions amount, as explained next.
were placed on the use of the property. Reductions to FMV. The amount of the reduction (if any)
depends on whether the property is ordinary income
Similar Items of Property property or capital gain property. Attach a statement to
Similar items of property are items of the same general your tax return showing how you figured the reduction.
category or type, such as coin collections, paintings, Ordinary income property. Ordinary income property
books, clothing, jewelry, nonpublicly traded stock, land, or is property that would result in ordinary income or
buildings. short-term capital gain if it were sold at its FMV on the
date it was contributed. Examples of ordinary income
Example. You claimed a deduction of $600 for property are inventory, works of art created by the donor,
inventory, $7,000 for publicly traded securities (quotations and capital assets held for 1 year or less. The deduction
published daily), and $6,000 for a collection of 15 books for a gift of ordinary income property is limited to the FMV
($400 each). Report the inventory and securities in minus the amount that would be ordinary income or
Section A and the books (a group of similar items) in short-term capital gain if the property were sold.
Section B.
Capital gain property. Capital gain property is
property that would result in long-term capital gain if it
Special Rule for Certain C Corporations were sold at its FMV on the date it was contributed. For
A special rule applies for deductions taken by certain C purposes of figuring your charitable contribution, capital
corporations under section 170(e)(3) or (4) for certain gain property also includes certain real property and
contributions of inventory or scientific equipment. depreciable property used in your trade or business and,
generally, held more than 1 year. However, to the extent
To determine if you must file Form 8283, use the of any gain from the property that must be recaptured as
difference between the amount you claimed as a ordinary income under section 1245, section 1250, or any
deduction and the amount you would have claimed as other Code provision, the property is treated as ordinary
cost of goods sold (COGS) had you sold the property income property.

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You usually may deduct gifts of capital gain property at preserving the entire exterior of the building (including
their FMV. However, you must reduce your deduction front, sides, rear, and height) and prohibiting any change
amount by the amount of any appreciation if any of the to the exterior of the building inconsistent with its historical
following apply. character. If you claim a deduction for this type of
• The capital gain property is contributed to certain contribution, you must include with your return:
private nonoperating foundations. This rule does not apply • A signed copy of a qualified appraisal,
to qualified appreciated stock. • Photographs of the entire exterior of the building, and
• You choose the 50% limit instead of the special 30% • A description of all restrictions on the development of
limit for capital gain property given to 50% limit the building. The description of the restrictions can be
organizations. made by attaching a copy of the easement deed.
• The contributed property is intellectual property (as If you donate this type of property and claim a
defined later). deduction of more than $10,000, your deduction will not
• The contributed property is certain taxidermy property. be allowed unless you pay a $500 filing fee. See Form
• The contributed property is tangible personal property 8283-V and its instructions.
that is put to an unrelated use (as defined in Pub. 526) by
For more information about qualified conservation
the charity.
contributions, see Pub. 526 and Pub. 561, Determining
• The contributed property is certain tangible personal
the Value of Donated Property. Also see section 170(h),
property with a claimed value of more than $5,000 and is
Regulations section 1.170A-14, and Notice 2004-41.
sold, exchanged, or otherwise disposed of by the charity
Notice 2004-41, 2004-28 I.R.B. 31, is available at
during the year in which you made the contribution, and
IRS.gov/irb/2004-28_IRB/ar09.html.
the charity has not made the required certification of
exempt use (such as on Form 8282, Donee Information Intellectual property. The FMV of intellectual property
Return, Part IV). must be reduced to figure the amount of your deduction,
as explained earlier. Intellectual property means a patent,
Qualified conservation contribution. A qualified
copyright (other than a copyright described in section
conservation contribution is a donation of a qualified real
1221(a)(3) or 1231(b)(1)(C)), trademark, trade name,
property interest, such as an easement, exclusively for
trade secret, know-how, software (other than software
certain conservation purposes. The donee must be a
described in section 197(e)(3)(A)(i)), or similar property,
qualified organization as defined in section 170(h)(3) and
or applications or registrations of such property.
must have the resources to monitor and enforce the
conservation easement or other conservation restrictions. However, you may be able to claim additional
To enable the organization to do this, you must give it charitable contribution deductions in the year of the
documents, such as maps and photographs, that contribution and later years based on a percentage of the
establish the condition of the property at the time of the donee's net income, if any, from the property. The amount
gift. of the donee's net income from the property will be
reported to you on Form 8899, Notice of Income From
If the donation has no material effect on the real
Donated Intellectual Property. See Pub. 526 for details.
property's FMV, or enhances rather than reduces its FMV,
no deduction is allowable. For example, no deduction may Clothing and household items. The FMV of used
be allowed if the property's use is already restricted, such household items and clothing is usually much lower than
as by zoning or other law or contract, and the donation when new. A good measure of value might be the price
does not further restrict how the property can be used. that buyers of these used items actually pay in
The FMV of a conservation easement cannot be consignment or thrift shops. You can also review
determined by applying a standard percentage to the classified ads in the newspaper or on the Internet to see
FMV of the underlying property. The best evidence of the what similar products sell for.
FMV of an easement is the sales price of a comparable Generally, you cannot claim a deduction for clothing or
easement. If there are no comparable sales, the before household items you donate unless the clothing or
and after method may be used. household items are in good used condition or better.
Attach a statement that: However, you can claim a deduction for a contribution of
• Identifies the conservation purposes furthered by your an item of clothing or a household item that is not in good
donation, used condition or better if your claimed value is more than
• Shows, if before and after valuation is used, the FMV of $500 and you substantiate that value with a qualified
the underlying property before and after the gift, appraisal and Form 8283, Section B. Both must be
• States whether you made the donation in order to get a included with your return.
permit or other approval from a local or other governing
authority and whether the donation was required by a Qualified Vehicle Donations
contract, and A qualified vehicle is any motor vehicle manufactured
• If you or a related person has any interest in other primarily for use on public streets, roads, and highways; a
property nearby, describes that interest. boat; or an airplane. However, property held by the donor
If an appraisal is required, it must be made by a primarily for sale to customers, such as inventory of a car
qualified appraiser. See Appraisal Requirements, later. dealer, is not a qualified vehicle.
Easements on buildings in historic districts. You
cannot claim a deduction for this type of contribution If you donate a qualified vehicle with a claimed value of
unless the contributed interest includes restrictions more than $500, you cannot claim a deduction unless you

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attach to Form 8283 a copy of the contemporaneous a donated vehicle is the same as the price listed in a used
written acknowledgment you received from the donee vehicle pricing guide for a private party sale only if the
organization. The donee organization may use Copy B of guide lists a sales price for a vehicle that is the same
Form 1098-C as the acknowledgment. An make, model, and year, sold in the same area, in the
acknowledgment is considered contemporaneous if the same condition, with the same or similar options or
donee organization furnishes it to you no later than 30 accessories, and with the same or similar warranties as
days after the: the donated vehicle.
• Date of the sale, if the donee organization sold the Example. Neal donates his car, which he bought new
vehicle in an arm's length transaction to an unrelated in 2015 for $30,000. A used vehicle pricing guide shows
party; or the FMV for his car is $9,000. Neal receives a Form
• Date of the contribution, if the donee organization will 1098-C showing the gross proceeds from the sale of
not sell the vehicle before completion of a material Neal’s car for $7,000. The Form 1098-C does not include
improvement or significant intervening use, or the donee certifications from the donee that it made material
organization will give or sell the vehicle to a needy improvements or significant intervening use of Neal’s car
individual for a price significantly below FMV to directly or transferred the car to a needy individual for significantly
further the organization's charitable purpose of relieving below fair market value in furtherance of the donee’s
the poor and distressed or underprivileged who need a charitable purpose.
means of transportation.
Neal claims a deduction of $7,000 for the contribution
For a donated vehicle with a claimed value of more but only if he completes Section A and attaches to his
than $500, you can deduct the smaller of the vehicle's return either Form 1098-C, or other contemporaneous
FMV on the date of the contribution or the gross proceeds written acknowledgment that meets the requirements of
received from the sale of the vehicle, unless an exception section 170(f)(12)(B).
applies as explained below. Form 1098-C (or other More information. For details, see Pub. 526 or Notice
acknowledgment) will show the gross proceeds from the 2005-44. Notice 2005-44, 2005-25 I.R.B. 1287, is
sale if no exception applies. If the FMV of the vehicle was available at IRS.gov/irb/2005-25_IRB/ar09.html.
more than your cost or other basis, you may have to
reduce the FMV to figure the deductible amount, as Additional Information
described under Reductions to FMV, earlier.
You may want to see Pub. 526 and Pub. 561. If you
contributed depreciable property, see Pub. 544, Sales
If any of the following exceptions apply, your deduction
and Other Disposition of Assets.
is not limited to the gross proceeds received from the
sale. Instead, you generally can deduct the vehicle's FMV
on the date of the contribution if the donee organization: Specific Instructions
• Makes a significant intervening use of the vehicle
before transferring it, Identifying number. Individuals must enter their social
• Makes a material improvement to the vehicle before security number. All other filers should enter their
transferring it, or employer identification number.
• Gives or sells the vehicle to a needy individual for a
Section A
price significantly below FMV to directly further the
organization's charitable purpose of relieving the poor and Part I, Information on Donated Property
distressed or underprivileged who need a means of
transportation. Line 1
Column (b). Check the box if the donated property is a
Form 1098-C (or other acknowledgment) will show if qualified vehicle (defined earlier). If you are not attaching
any of these exceptions apply. If the FMV of the vehicle Form 1098-C (or other acknowledgment) to your return,
was more than your cost or other basis, you may have to enter the vehicle identification number (VIN) in the spaces
reduce the FMV to figure the deductible amount, as provided below the checkbox.
described under Reductions to FMV, earlier.
You can find the VIN on the vehicle registration, the
Determining FMV. A used car guide may be a good title, the proof of insurance, or the vehicle itself. Generally,
starting point for finding the FMV of your vehicle. These the VIN is 17 characters made up of numbers and letters.
guides, published by commercial firms and trade
If the VIN has fewer than 17 characters, enter a zero in
organizations, contain vehicle sale prices for recent model
each of the remaining entry spaces to the left of the VIN.
years. The guides are sometimes available from public
For example, if the VIN is “555555X555555,” enter
libraries or from a loan officer at a bank, credit union, or
“0000555555X555555.”
finance company. You can also find used car pricing
information on the Internet. Column (c). Describe the property in sufficient detail.
An acceptable measure of the FMV of a donated The greater the value of the property, the more detail you
vehicle is an amount not in excess of the price listed in a must provide. For example, a personal computer should
used vehicle pricing guide for a private party sale of a be described in more detail than pots and pans.
similar vehicle. However, the FMV may be less than that If the donated property is a vehicle, give the year,
amount if the vehicle has engine trouble, body damage, make, model, condition, and mileage at the time of the
high mileage, or any type of excessive wear. The FMV of donation (for example, “2018 Hyundai, Model M, fair

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condition, 60,000 miles”) regardless of whether you must sales” (for real estate and other kinds of assets). See Pub.
attach either a Form 1098-C or other contemporaneous 561.
written acknowledgment. If you do not know the actual
mileage, use a good faith estimate based on car repair Section B
records or similar evidence. Include in Section B items (or groups of similar items) for
For securities, include the following. which you are claiming a deduction of more than $5,000.
• Company name, You must also file Form 8283, Section B, if you are
• Number of shares, contributing a single article of clothing or household item
• Kind of security, that is not in good used condition and for which you are
• Whether a share of a mutual fund, and claiming a deduction of more than $500. Do not include
• Whether regularly traded on a stock exchange or in an property reported in Section A. File a separate Form 8283,
over-the-counter market. Section B, for:
• Each donee; and
For real or tangible personal property, include the Each item of property, except for an item that is part of a
•
condition of the property and whether the donee has group of similar items.
certified the tangible personal property for its own use as
an exempt organization. Part I, Information on Donated Property
Column (d). Enter the date you contributed the property. You must get a written qualified appraisal from a qualified
If you made contributions on various dates, enter each appraiser before completing Part I. However, see
contribution and its date on a separate row. Exceptions below.
Note. If the amount you claimed as a deduction for the Generally, you do not need to attach the appraisals to
item is $500 or less, you do not have to complete columns your return but you should keep them for your records. But
(e), (f), and (g). see Art valued at $20,000 or more Clothing and ,
household items not in good used condition Easements ,
Column (e). Enter the approximate date you acquired on buildings in historic districts, and Deduction of more
the property. If it was created, produced, or manufactured than $500,000, later.
by or for you, enter the date it was substantially
completed. Exceptions. You do not need a written appraisal if the
property is:
If you are donating a group of similar items and you
acquired the items on various dates (but have held all the 1. A qualified vehicle (including a car, boat, or
items for at least 12 months), you can enter “Various.” airplane) if your deduction for the vehicle is limited to the
gross proceeds from its sale and you obtained a
For publicly traded securities, enter only if you held the
contemporaneous written acknowledgment;
securities for more than 12 months.
2. Intellectual property (as defined earlier);
If the property was created, produced, or manufactured
by or for the donor, enter the date the property was 3. Publicly traded securities and certain securities
substantially completed. considered to be publicly traded (as defined in Which
Sections To Complete, earlier); or
Column (f). State how you acquired the property. This
could be by purchase, gift, inheritance, or exchange. 4. Inventory or property held primarily for sale to
customers in the ordinary course of your trade or
Column (g). Do not complete this column for publicly business.
traded securities held more than 12 months, unless you
elect to limit your deduction cost basis. See section Art valued at $20,000 or more. If your deduction for art
170(b)(1)(C)(iii). Keep records on cost or other basis. is $20,000 or more, you must attach a complete copy of
the signed appraisal to your return. For individual objects
Note. If you must complete columns (e), (f), and (g) but valued at $20,000 or more, a photograph must be
have reasonable cause for not providing the information provided upon request. The photograph must be of
required, attach an explanation. sufficient quality and size (preferably an 8 x 10 inch color
Column (h). Enter the FMV of the property on the date photograph) or a high-resolution digital image to fully
you donated it. You must attach a statement if: show the object.
• You were required to reduce the FMV to figure the Clothing and household items not in good used con-
amount of your deduction, or dition. You must include with your return a qualified
• You gave a qualified conservation contribution for which appraisal of any single item of clothing or any household
you claimed a deduction of $5,000 or less. item that is not in good used condition or better for which
See Fair Market Value (FMV), earlier, for the type of you are claiming a deduction of more than $500. Attach
statement to attach. the appraisal and Section B to your return. See Clothing
Column (i). Enter the method(s) you used to determine and household items, earlier.
the FMV. Easements on buildings in historic districts. If you
Examples of entries to make include “Appraisal,” are claiming a deduction for a qualified conservation
“Thrift shop value” (for clothing or household items), contribution of an easement on the exterior of a building in
“Catalog” (for stamp or coin collections), or “Comparable a registered historic district, you must include the qualified
appraisal, photographs, and certain other information with

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your return. See Easements on buildings in historic Line 3
districts, under Fair Market Value (FMV), earlier.
You must complete at least column (a) of line 3 (and
Deduction of more than $500,000. If you are claiming a column (b) if applicable) before submitting Form 8283 to
deduction of more than $500,000 for an item (or group of the donee. You may then complete the remaining
similar items) donated to one or more donees, you must columns.
attach the qualified appraisal of the property to your return
Column (a). Provide a detailed description so a person
unless an exception applies. See Exceptions, earlier.
unfamiliar with the property could be sure the property that
was appraised is the property that was contributed. The
Appraisal Requirements greater the value of the property, the more detail you must
The appraisal must be prepared by a qualified appraiser provide.
(defined later) in accordance with the substance and For a qualified conservation contribution, describe the
principles of the Uniform Standards of Professional easement terms in detail, or attach a copy of the
Appraisal Practice, as developed by the Appraisal easement deed.
Standards Board of the Appraisal Foundation. It also must
A description of donated securities should include the
meet the relevant requirements of Regulations section
company name and number of shares donated. Do not
1.170A-17(a) and (b).
include donated securities reportable in Section A.
The appraisal must be signed and dated by a qualified Column (b). If any tangible personal property or real
appraiser not earlier than 60 days before the date you property was donated, give a brief summary of the overall
contribute the property. You must receive the appraisal physical condition of the property at the time of the gift.
before the due date (including extensions) of the return on
Column (c). Include the FMV from the appraisal.
which you first claim a deduction for the property. For a
deduction you first claim on an amended return, you must Column (d). If you are donating a group of similar items
obtain the appraisal before the date you file the amended and you acquired the items on various dates (but have
return. See Regulations section 1.170A-17(a)(4), (a)(8). held all the items for at least 12 months), you can enter
“Various.”
A separate qualified appraisal and a separate Form
8283 are required for each item of property except for an Columns (d)–(f). If you have reasonable cause for not
item that is part of a group of similar items. Only one providing the information in column (d), (e), or (f), attach
appraisal is required for a group of similar items an explanation so your deduction will not automatically be
contributed in the same tax year if it includes all the disallowed.
required information for each item. The appraiser may For a qualified conservation contribution, indicate
group similar items with a collective value appraised at whether you are providing information about the
$100 or less. underlying property or about the easement.
Column (g). A bargain sale is a transfer of property that
If you gave similar items to more than one donee for
is in part a sale or exchange and in part a contribution.
which you claimed a total deduction of more than $5,000,
Enter the amount received for bargain sales.
you must attach a separate form for each donee.
Example. You claimed a deduction of $2,000 for Column (h). Complete column (h) only if you were not
books given to College A, $2,500 for books given to required to get an appraisal, as explained earlier.
College B, and $900 for books given to a public library. Column (i). Complete column (i) only if you were not
You must attach a separate Form 8283 for each donee. required to get an appraisal, as explained earlier.

Line 2 Part II, Partial Interests and Restricted Use
Check only one box on line 2 of each Form 8283. Property
Complete as many separate Forms 8283 as necessary so If Part II applies to more than one property, attach a
that only one box has to be checked on line 2 of each separate statement. Give the required information for
Form 8283. each property separately. Identify which property listed in
Section B, Part I the information relates to.
Vehicles. If you check box “i” to indicate the donated
property is a vehicle and the claimed value for your
Lines 4a Through 4e
donated vehicle (a) is more than $5,000, and (b) not
limited to the gross proceeds from its sale, you must also Complete lines 4a–4e only if you contributed less than the
attach to your return a copy of Form 1098-C (or other entire interest in property listed in Section B, Part I. On
contemporaneous written acknowledgment) you received line 4b, enter the amount claimed as a deduction for this
from the donee organization. See Which Sections To tax year and in any prior tax years for gifts of a partial
Complete for instructions on whether to include your interest in the same property. Line 4c is completed if the
donated vehicle in Section A or Section B. Do not include prior year donee organization is different from the
donated vehicles reportable in Section A in Section B. organization in Section B, Part V.

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Lines 5a Through 5c a. Has earned a recognized appraiser designation
from a generally recognized professional appraiser
Complete lines 5a–5c only if you attached restrictions to
organization for demonstrated competency in valuing the
the right to the income, use, or disposition of the donated
type of property being appraised, or
property. An example of a “restricted use” donation
includes a contribution of an item to a museum on the b. Has met certain minimum education requirements
condition that the latter does not sell the item for a and has 2 or more years of experience in valuing the type
specified period following the donation. Attach a of property being appraised. To meet the minimum
statement explaining (1) the terms of any agreement or education requirements, the individual must have
understanding regarding the restriction, and (2) whether successfully completed professional or college-level
the property is designated for a particular use. coursework in valuing the type of property and the
education must be from:
Part III, Taxpayer (Donor) Statement i. A professional or college-level educational
Complete Section B, Part III, for each item included in organization,
Section B, Part I, that has an appraised value of $500 or ii. A generally recognized professional trade or
less. Because you may not have to show the individual appraiser organization that regularly offers educational
value of these items in Section B, Part I, of the donee's programs, or
copy of Form 8283, clearly identify them for the donee in
Section B, Part III. Then, the donee does not have to file iii. An employer as part of an employee apprenticeship
Form 8282 for the items valued at $500 or less. See the or education program similar to professional or
Note, under Part V, Donee Acknowledgment, for more college-level courses.
details about filing Form 8282. 2. The individual regularly prepares appraisals for
which he or she is paid.
The amount of information you give in Section B, Part
III, depends on the description of the donated property 3. The appraiser makes a declaration in the appraisal
you enter in Section B, Part I. If you show a single item as that, because of his or her experience and education, he
“Property A” in Part I and that item is appraised at $500 or or she is qualified to make appraisals of the type of
less, then the entry “Property A” in Part III is enough. property being valued.
However, if “Property A” consists of several items and the 4. The appraiser specifies in the appraisal the
total appraised value is over $500, list in Part III any appraiser’s education and experience in appraising the
item(s) you gave that is valued at $500 or less. type of property being valued.
All shares of nonpublicly traded stock or items in a set In addition, the appraiser must complete Part IV of
are considered one item. For example, a book collection Form 8283. See section 170(f)(11)(E) and Regulations
by the same author, components of a stereo system, or section 1.170A-16(d)(4) for details.
six place settings of a pattern of silverware are one item If you use appraisals by more than one appraiser, or if
for the $500 test. two or more appraisers contribute to a single appraisal, all
Example. You donated books valued at $6,000. The the appraisers must sign the appraisal and Part IV of Form
appraisal states that one of the items, a collection of 8283.
books by author “X,” is worth $400. On the Form 8283 that Persons who cannot be qualified appraisers are listed
you are required to give the donee, you decide not to in Part IV of Section B–the Declaration of Appraiser.
show the appraised value of all of the books. But you also Generally, a party to the transaction in which you acquired
do not want the donee to have to file Form 8282 if the the property being appraised will not qualify to sign the
collection of books is sold within 3 years after the declaration. But a person who sold, exchanged, or gave
donation. If your description of Property A on line 3 the property to you may sign the declaration if the property
includes all the books, then specify in Part III the was donated within 2 months of the date you acquired it
“collection of books by X included in Property A.” But if and the property's appraised value did not exceed its
your Property A description is “collection of books by X,” acquisition price.
the only required entry in Part III is “Property A.”
In the above example, you may have chosen instead to An appraisal is not a qualified appraisal if you either fail
give a completed copy of Form 8283 to the donee. The to disclose or misrepresent facts to your appraiser and a
donee would then be aware of the value. If you include all reasonable person would expect this failure or
the books as Property A on line 3, and enter $6,000 in misrepresentation to cause the appraiser to misstate the
column (c), you may still want to describe the specific value of the property you contributed.
collection in Part III so the donee can sell it without filing Appraisal fees cannot be based on a percentage of the
Form 8282. appraised value. See Regulations section 1.170A-17(a)
(9).
Part IV, Declaration of Appraiser
Identifying number. The appraiser's taxpayer
If you are required to get an appraisal, you must get it from
identification number (social security number or employer
a qualified appraiser. A qualified appraiser is an individual
identification number) must be entered in Part IV.
who meets all the following requirements as of the date
the individual completes and signs the appraisal. Part V, Donee Acknowledgment
1. The individual either: The donee organization that received the property
described in Part I of Section B must complete Part V.

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Before submitting Section B of Form 8283 to the donee for Noncash Contributions Carried Over to Later Year
acknowledgment, complete at least your name, identifying
If your noncash contribution was subject to one or more
number, and description of the donated property (line 3,
limits based on your adjusted gross income, and your
column (a)). If real property or tangible personal property
unused charitable deduction from a previous year may be
is donated, also describe its physical condition (line 3,
claimed in the present year, you must attach a completed
column (b)) at the time of the gift. Complete Part III, if
Form 8283 from the previous year. A copy of the original
applicable, before submitting the form to the donee. See
Form 8283 from the previous year should be submitted
the instructions for Part III.
with the completed Form 8283 for the current year. If an
The person acknowledging the gift must be an official appraisal was required to be attached to the previous
authorized to sign the tax returns of the organization, or a return, submit a copy of the appraisal. Separate Forms
person specifically designated to sign Form 8283. When 8283 need to be submitted for each contribution that is
you ask the donee to fill out Part V, you should also ask carried over from the previous year to the present year.
the donee to provide you with a contemporaneous written
acknowledgment required by section 170(f)(8). Paperwork Reduction Act Notice. We ask for the
After completing Part V, the organization must return information on this form to carry out the Internal Revenue
Form 8283 to you, the donor. You must give a copy of laws of the United States. You are required to give us the
Section B of this form to the donee organization. You may information. We need it to ensure that you are complying
then complete any remaining information required in Part with these laws and to allow us to figure and collect the
I. Also, the qualified appraiser can complete Part IV at this right amount of tax.
time. You are not required to provide the information
In some cases, it may be impossible to get the donee's requested on a form that is subject to the Paperwork
signature on Form 8283. The deduction will not be Reduction Act unless the form displays a valid OMB
disallowed for that reason if you attach a detailed control number. Books or records relating to a form or its
explanation of why it was impossible. instructions must be retained as long as their contents
may become material in the administration of any Internal
Note. If it is reasonable to expect that donated tangible Revenue law. Generally, tax returns and return
personal property will be used for a purpose unrelated to information are confidential, as required by section 6103.
the purpose or function of the donee, the donee should
check the “Yes” box in Part V. In this situation, your The time needed to complete and file this form will vary
deduction will be limited. In addition, if the donee (or a depending on individual circumstances. The estimated
successor donee) organization disposes of the property burden for individual taxpayers filing this form is approved
within 3 years after the date the original donee received it, under OMB control number 1545-0074 and is included in
the organization must file Form 8282 with the IRS and the estimates shown in the instructions for their individual
send a copy to the donor. (As a result of the sale by the income tax return. The estimated burden for all other
donee, the donor's contribution deduction may be limited taxpayers who file this form is shown below.
or part of the prior year’s contribution deduction may have
to be recaptured. See Pub. 526.) An exception applies to Recordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . . 19 min.
items having a value of $500 or less if the donor identified Learning about the law or the form . . . . . . . . . . . . . 29 min.
the items and signed the statement in Section B, Part III, Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . 1 hr. 4
of Form 8283. See the instructions for Part III. min.
Copying, assembling, and sending the form
Failure To File Form 8283 to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 min.

Your deduction generally will be disallowed if you fail to:
• Attach a required Form 8283 to your return,
If you have comments concerning the accuracy of
• Get a required appraisal and complete Section B of
these time estimates or suggestions for making this form
Form 8283, or
simpler, we would be happy to hear from you. See the
• Attach to your return a required appraisal of clothing or
instructions for the tax return with which this form is filed.
household items not in good used condition, an easement
on a building in a registered historic district, or property for
which you claimed a deduction of more than $500,000.
Your deduction will not be disallowed if your failure was
due to reasonable cause and not willful neglect or was
due to a good-faith omission.

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