W-7 Application for IRS Individual Taxpayer Identification N

14
TLS, have you
transmitted all R
text files for this
cycle update?

Date

Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8283, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm (8")
279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8283

Action

Date

O.K. to print
Revised proofs
requested

Noncash Charitable Contributions

(Rev. December 2005)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0908

Attach to your tax return if you claimed a total deduction
of over $500 for all contributed property.

Signature

Attachment
Sequence No. 155

See separate instructions.

Name(s) shown on your income tax return

Identifying number

Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions.

Section A. Donated Property of $5,000 or Less and Certain Publicly Traded Securities—List in this section only
items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also, list certain
publicly traded securities even if the deduction is more than $5,000 (see instructions).
Information on Donated Property—If you need more space, attach a statement.
Part I
(a) Name and address of the
donee organization

1

(b) Description of donated property
(For a donated vehicle, enter the year, make, model, condition, and mileage.)

A
B
C
D
E
Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (d), (e), and (f).
(c) Date of the
contribution

(d) Date acquired
by donor (mo., yr.)

(e) How acquired
by donor

(f) Donor’s cost
or adjusted basis

(g) Fair market value
(see instructions)

(h) Method used to determine
the fair market value

A
B
C
D
E

Part II

Partial Interests and Restricted Use Property—Complete lines 2a through 2e if you gave less than an
entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a
contribution listed in Part I; also attach the required statement (see instructions).

2a Enter the letter from Part I that identifies the property for which you gave less than an entire interest
If Part II applies to more than one property, attach a separate statement.

.

.
b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year


(2) For any prior tax years
.
c Name and address of each organization to which any such contribution was made in a prior year (complete only if different
from the donee organization above):
Name of charitable organization (donee)

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

d For tangible property, enter the place where the property is located or kept

e Name of any person, other than the donee organization, having actual possession of the property

3a Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated
property?

Yes No

b Did you give to anyone (other than the donee organization or another organization participating with the donee
organization in cooperative fundraising) the right to the income from the donated property or to the possession of
the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or
to designate the person having such income, possession, or right to acquire?
c Is there a restriction limiting the donated property for a particular use?
For Paperwork Reduction Act Notice, see page 6 of separate instructions.

Cat. No. 62299J

Form

8283

(Rev. 12-2005)

14
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8283, PAGE 2 of 2
PRINTS: HEAD to HEAD
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203mm (8")
279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8283 (Rev. 12-2005)

Page

Name(s) shown on your income tax return

2

Identifying number

Section B. Donated Property Over $5,000 (Except Certain Publicly Traded Securities)—List in this section only items
(or groups of similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of certain
publicly traded securities reported in Section A). An appraisal is generally required for property listed in Section B (see instructions).
Information on Donated Property—To be completed by the taxpayer and/or the appraiser.
Part I
4

Check the box that describes the type of property donated:
Art* (contribution of $20,000 or more)

Qualified Conservation Contribution

Art* (contribution of less than $20,000)

Other Real Estate
Intellectual Property

Collectibles**

Equipment
Securities
Other

*Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia,
and other similar objects.
**Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Note. If your total art contribution was $20,000 or more, you must attach a complete copy of the signed appraisal. If your deduction for any donated
property was more than $500,000, you must attach a qualified appraisal of the property. See instructions.
(a) Description of donated property (if you need
more space, attach a separate statement)

5

(b) If tangible property was donated, give a brief summary of the overall
physical condition of the property at the time of the gift

(c) Appraised fair
market value

A
B
C
D
(d) Date acquired
by donor (mo., yr.)

(e) How acquired
by donor

(f) Donor’s cost or
adjusted basis

(g) For bargain sales, enter
amount received

See instructions
(i) Average trading price
(h) Amount claimed as a
of securities
deduction

A
B
C
D

Part II

Taxpayer (Donor) Statement—List each item included in Part I above that the appraisal identifies as
having a value of $500 or less. See instructions.

I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500
(per item). Enter identifying letter from Part I and describe the specific item. See instructions.

Signature of taxpayer (donor)

Part III

Date

Declaration of Appraiser

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the
foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the
transaction, I performed the majority of my appraisals during my tax year for other persons.
Also, I declare that I hold myself out to the public as an appraiser or perform appraisals on a regular basis; and that because of my qualifications
as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the appraisal fees were not based
on a percentage of the appraised property value. Furthermore, I understand that a false or fraudulent overstatement of the property value as
described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and abetting the understatement
of tax liability). I affirm that I have not been barred from presenting evidence or testimony by the Office of Professional Responsibility.

Sign
Here

Signature

Title

Date

Business address (including room or suite no.)

Identifying number

City or town, state, and ZIP code

Part IV

Donee Acknowledgment—To be completed by the charitable organization.

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as
described in Section B, Part I, above on the following date

Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any
portion thereof) within 2 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that
form. This acknowledgment does not represent agreement with the claimed fair market value.

Does the organization intend to use the property for an unrelated use?
Name of charitable organization (donee)

Employer identification number

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

Authorized signature

Title

Date

Yes

No

PAGER/SGML

Userid: ________
Fileid: I8283.SGM

Leading adjust: 0%
(21-Dec-2005)

❏

Draft
(Init. & date)

❏

Ok to Print

Filename: D:\USERS\pzqbb\documents\Epicfiles\2005Inst8283.sgm

Page 1 of 6

Instructions for Form 8283

14:52 - 21-DEC-2005

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Form 8283

Department of the Treasury
Internal Revenue Service

(Rev. December 2005)
Noncash Charitable Contributions
if the amount allocated to each partner or shareholder is
$5,000 or less.

General Instructions
Section references are to the Internal Revenue Code
unless otherwise noted.

What’s New

• For contributions made after 2004, new rules apply to
any donation of a motor vehicle, boat, or airplane. You
must attach to your tax return Form 1098-C or other
acknowledgment from the donee organization. If the
organization sells the vehicle, your deduction may be
limited to the gross proceeds from the sale. See Qualified
Vehicle Donations on page 3.
• A C corporation generally must get an appraisal for
property donated after June 3, 2004, if the deduction
claimed for the donation is more than $5,000.
• If you claim a deduction of more than $500,000 for
property donated after June 3, 2004, you generally must
attach a qualified appraisal of the property to your return.
• An appraisal is not required if you donated inventory or
intellectual property (such as a patent) after June 3,
2004.

Purpose of Form
Use Form 8283 to report information about noncash
charitable contributions.
Do not use Form 8283 to report out-of-pocket
expenses for volunteer work or amounts you gave by
check or credit card. Treat these items as cash
contributions. Also, do not use Form 8283 to figure your
charitable contribution deduction. For details on how to
figure the amount of the deduction, see your tax return
instructions.

Who Must File
You must file Form 8283 if the amount of your deduction
for all noncash gifts is more than $500. For this purpose,
“amount of your deduction” means your deduction before
applying any income limits that could result in a
carryover. The carryover rules are explained in Pub. 526,
Charitable Contributions. Make any required reductions
to fair market value (FMV) before you determine if you
must file Form 8283. See Fair Market Value (FMV)
beginning on page 2.
Form 8283 is filed by individuals, partnerships, and
corporations.
Note. C corporations, other than personal service
corporations and closely held corporations, must file
Form 8283 only if the amount claimed as a deduction is
more than $5,000.
Partnerships and S corporations. A partnership or S
corporation that claims a deduction for noncash gifts of
more than $500 must file Form 8283 with Form 1065,
1065-B, or 1120S.
If the total deduction of any item or group of similar
items is more than $5,000, the partnership or S
corporation must complete Section B of Form 8283 even

The partnership or S corporation must give a
completed copy of Form 8283 to each partner or
shareholder receiving an allocation of the contribution
deduction shown in Section B of the Form 8283 of the
partnership or S corporation.
Partners and shareholders. The partnership or S
corporation will provide information about your share of
the contribution on your Schedule K-1 (Form 1065 or
1120S). If you received a copy of Form 8283 from the
partnership or S corporation, attach a copy to your tax
return. Use the amount shown on your Schedule K-1, not
the amount shown on the Form 8283, to figure your
deduction.
If the partnership or S corporation is not required to
give you a copy of its Form 8283, combine the amount of
noncash contributions shown on your Schedule K-1 with
your other noncash contributions to see if you must file
Form 8283. If you need to file Form 8283, you do not
have to complete all the information requested in Section
A for your share of the partnership’s or S corporation’s
contributions. Complete only column (g) of line 1 with
your share of the contribution and enter “From Schedule
K-1 (Form 1065 or 1120S)” across columns (c) –(f).

When To File
File Form 8283 with your tax return for the year you
contribute the property and first claim a deduction.

Which Sections To Complete
If you must file Form 8283, you may have to complete
Section A, Section B, or both, depending on the type of
property donated and the amount claimed as a
deduction.
Section A. Include in Section A only the following items.
1. Items (or groups of similar items as defined on
page 2) for which you claimed a deduction of $5,000 or
less per item (or group of similar items).
2. The following publicly traded securities even if the
deduction is more than $5,000:
a. Securities listed on an exchange in which
quotations are published daily,
b. Securities regularly traded in national or regional
over-the-counter markets for which published quotations
are available, or
c. Securities that are shares of a mutual fund for
which quotations are published on a daily basis in a
newspaper of general circulation throughout the United
States.
Section B. Include in Section B only items (or groups of
similar items) for which you claimed a deduction of more
than $5,000. Do not include publicly traded securities
reportable in Section A. With certain exceptions, items
reportable in Section B require a written appraisal by a
qualified appraiser.

Cat. No. 62730R

Page 2 of 6

Instructions for Form 8283

14:52 - 21-DEC-2005

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Similar Items of Property

would be ordinary income or short-term capital gain if the
property were sold.

Similar items of property are items of the same generic
category or type, such as coin collections, paintings,
books, clothing, jewelry, nonpublicly traded stock, land,
or buildings.
Example. You claimed a deduction of $400 for
clothing, $7,000 for publicly traded securities (quotations
published daily), and $6,000 for a collection of 15 books
($400 each). Report the clothing and securities in Section
A and the books (a group of similar items) in Section B.

Capital gain property is property that would result in
long-term capital gain if it were sold at its FMV on the
date it was contributed. For purposes of figuring your
charitable contribution, capital gain property also includes
certain real property and depreciable property used in
your trade or business and, generally, held more than 1
year. However, to the extent of any gain from the
property that must be recaptured as ordinary income
under section 1245, section 1250, or any other Code
provision, the property is treated as ordinary income
property.

Special Rule for Certain C Corporations
A special rule applies for deductions taken by certain C
corporations under section 170(e)(3) or (4) for certain
contributions of inventory or scientific equipment.
To determine if you must file Form 8283 or which
section to complete, use the difference between the
amount you claimed as a deduction and the amount you
would have claimed as cost of goods sold (COGS) had
you sold the property instead. This rule is only for
purposes of Form 8283. It does not change the amount
or method of figuring your contribution deduction.
If you do not have to file Form 8283 because of this
rule, you must attach a statement to your tax return
(similar to the one in the example below). Also, attach a
statement if you must complete Section A, instead of
Section B, because of this rule.
Example. You donated clothing from your inventory
for the care of the needy. The clothing cost you $5,000
and your claimed charitable deduction is $8,000.
Complete Section A instead of Section B because the
difference between the amount you claimed as a
charitable deduction and the amount that would have
been your COGS deduction is $3,000 ($8,000 – $5,000).
Attach a statement to Form 8283 similar to the following:

You usually may deduct gifts of capital gain property at
their FMV. However, you must reduce the FMV by the
amount of any appreciation if any of the following apply.
• The capital gain property is contributed to certain
private nonoperating foundations. This rule does not
apply to qualified appreciated stock.
• You choose the 50% limit instead of the special 30%
limit.
• The contributed property is tangible personal property
that is put to an unrelated use (as defined in Pub. 526) by
the charity.
• The contributed property is intellectual property (as
defined on page 3) donated after June 3, 2004.
Qualified conservation contribution. A qualified
conservation contribution is a donation of a qualified real
property interest, such as an easement, exclusively for
certain conservation purposes. The donee must be a
qualified organization as defined in section 170(h)(3) and
must have the resources to be able to monitor and
enforce the conservation easement or other conservation
restrictions. To enable the organization to do this, you
must give it documents, such as maps and photographs,
that establish the condition of the property at the time of
the gift.

Form 8283 — Inventory
Contribution deduction
COGS (if sold, not donated)

$8,000
– 5,000

For Form 8283 filing purposes

=$3,000

If the donation has no material effect on the real
property’s FMV, or enhances rather than reduces its
FMV, no deduction is allowable. For example, little or no
deduction may be allowed if the property’s use is already
restricted, such as by zoning or other law or contract, and
the donation does not further restrict how the property
can be used.

Fair Market Value (FMV)
Although the amount of your deduction determines if you
have to file Form 8283, you also need to have
information about the value of your contribution to
complete the form.
FMV is the price a willing, knowledgeable buyer would
pay a willing, knowledgeable seller when neither has to
buy or sell.
You may not always be able to deduct the FMV of
your contribution. Depending on the type of property
donated, you may have to reduce the FMV to figure the
deductible amount, as explained next.
Reductions to FMV. The amount of the reduction (if
any) depends on whether the property is ordinary income
property or capital gain property. Attach a statement to
your tax return showing how you figured the reduction.
Ordinary income property is property that would result
in ordinary income or short-term capital gain if it were
sold at its FMV on the date it was contributed. Examples
of ordinary income property are inventory, works of art
created by the donor, and capital assets held for 1 year
or less. The deduction for a gift of ordinary income
property is limited to the FMV minus the amount that

The FMV of a conservation easement cannot be
determined by applying a standard percentage to the
FMV of the underlying property. The best evidence of the
FMV of an easement is the sales price of a comparable
easement. If there are no comparable sales, the before
and after method may be used.
Attach a statement that:
• Identifies the conservation purposes furthered by your
donation,
• Shows, if before and after valuation is used, the FMV
of the underlying property before and after the gift,
• States whether you made the donation in order to get a
permit or other approval from a local or other governing
authority and whether the donation was required by a
contract, and
• If you or a related person has any interest in other
property nearby, describes that interest.
If an appraisal is required, it must include the method
of valuation (such as the income approach or the market
data approach) and the specific basis for the valuation
(such as specific comparable sales transactions).
-2-

Page 3 of 6

Instructions for Form 8283

14:52 - 21-DEC-2005

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

For details, see Pub. 561, Determining the Value of
Donated Property. Also see section 170(h), Regulations
section 1.170A-14, and Notice 2004-41. Notice 2004-41,
2004-28 I.R.B. 31, is available at www.irs.gov/irb/
2004-28_IRB/ar09.html.

If any of the following exceptions apply, your deduction
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:
• Makes a significant intervening use of the vehicle
before transferring it,
• Makes a material improvement to the vehicle before
transferring it, or
• Gives or sells the vehicle to a needy individual for a
price significantly below FMV in direct furtherance of the
organization’s charitable purpose of relieving the poor
and distressed or underprivileged who are in need of a
means of transportation.

Intellectual property. The FMV of intellectual property
donated after June 3, 2004, must be reduced to figure
the amount of your deduction, as explained on page 2.
Intellectual property means a patent, copyright (other
than a copyright described in section 1221(a)(3) or
1231(b)(1)(C)), trademark, trade name, trade secret,
know-how, software (other than software described in
section 197(e)(3)(A)(i)), or similar property, or
applications or registrations of such property. However,
you may be able to claim additional charitable
contribution deductions in the year of the contribution and
later years based on a percentage of the donee’s net
income, if any, from the property. The amount of the
donee’s net income from the property will be reported to
you on Form 8899, Notice of Income From Donated
Intellectual Property. See Pub. 526 for details.

Form 1098-C (or other acknowledgment) will show if
any of these exceptions apply. If the FMV of the vehicle
was more than your cost or other basis, you may have to
reduce the FMV to figure the deductible amount, as
described under Reductions to FMV on page 2.
Determining FMV. A used car guide may be a good
starting point for finding the FMV of your vehicle. These
guides, published by commercial firms and trade
organizations, contain vehicle sale prices for recent
model years. The guides are sometimes available from
public libraries or from a loan officer at a bank, credit
union, or finance company. You can also find used car
pricing information on the Internet.

Qualified Vehicle Donations
The following rules apply to any donation of a qualified
vehicle after 2004. A qualified vehicle is any motor
vehicle manufactured primarily for use on public streets,
roads, and highways; a boat; or an airplane. However,
property held by the donor primarily for sale to
customers, such as inventory of a car dealer, is not a
qualified vehicle.

An acceptable measure of the FMV of a vehicle
donated after June 3, 2005, is an amount not in excess of
the price listed in a used vehicle pricing guide for a
private party sale of a similar vehicle. However, the FMV
may be less than that amount if the vehicle has engine
trouble, body damage, high mileage, or any type of
excessive wear. The FMV of a donated vehicle is the
same as the price listed in a used vehicle pricing guide
for a private party sale only if the guide lists a sales price
for a vehicle that is the same make, model, and year,
sold in the same area, in the same condition, with the
same or similar options or accessories, and with the
same or similar warranties as the donated vehicle.

If you donate a qualified vehicle after 2004 with a
claimed value of more than $500, you cannot claim a
deduction unless you attach to your return a copy of the
contemporaneous written acknowledgment you received
from the donee organization. The donee organization
may use Copy B of Form 1098-C as the
acknowledgment. An acknowledgment is considered
contemporaneous if the donee organization furnishes it to
you no later than 30 days after the:
• Date of the sale, if the vehicle was sold in an arm’s
length transaction to an unrelated party, or
• Date of the contribution, if the vehicle will not be sold
by the donee organization before completion of a
material improvement or significant intervening use, or
the vehicle will be given or sold to a needy individual for a
price significantly below FMV in direct furtherance of the
organization’s charitable purpose of relieving the poor
and distressed or underprivileged who are in need of a
means of transportation.

Example. Neal donates his 1982 DeLorean DMC-12,
which he bought new for $25,000. A used vehicle pricing
guide shows the FMV for his car is $9,950. Neal receives
a Form 1098-C showing the car was sold for $7,000.
Neal can deduct $7,000 and must attach Form 1098-C to
his return.
More information. For details, see Pub. 526 or Notice
2005-44. Notice 2005-44 is on page 1287 of Internal
Revenue Bulletin 2005-25 at www.irs.gov/irb/
2005-25_IRB/ar09.html.

For contributions made before September 2, 2005, an
acknowledgment is considered contemporaneous if it
was furnished by the later of the time prescribed above or
October 1, 2005.

Additional Information

For a qualified vehicle donated after 2004 with a
claimed value of more than $500, you can deduct the
smaller of the vehicle’s FMV on the date of the
contribution or the gross proceeds received from the sale
of the vehicle, unless an exception applies as explained
below. Form 1098-C (or other acknowledgment) will
show the gross proceeds from the sale if no exception
applies. If the FMV of the vehicle was more than your
cost or other basis, you may have to reduce the FMV to
figure the deductible amount, as described under
Reductions to FMV on page 2.

You may want to see Pub. 526 and Pub. 561. If you
contributed depreciable property, see Pub. 544, Sales
and Other Disposition of Assets.

Specific Instructions
Identifying number. Individuals must enter their social
security number. All other filers should enter their
employer identification number.
-3-

Page 4 of 6

Instructions for Form 8283

14:52 - 21-DEC-2005

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Lines 2a Through 2e

Section A

Complete lines 2a –2e only if you contributed less than
the entire interest in the donated property during the tax
year. On line 2b, enter the amount claimed as a
deduction for this tax year and in any prior tax years for
gifts of a partial interest in the same property.

Part I, Information on Donated Property
Line 1
Column (b). Describe the property in sufficient detail.
The greater the value of the property, the more detail you
must provide. For example, a personal computer should
be described in more detail than pots and pans. For a
vehicle, give the year, make, model, condition, and
mileage at the time of the donation (for example, “1963
Studebaker Lark, fair condition,135,000 miles”). If you do
not know the actual mileage, use a good faith estimate
based on car repair records or similar evidence.

Lines 3a Through 3c
Complete lines 3a –3c only if you attached restrictions to
the right to the income, use, or disposition of the donated
property. An example of a “restricted use” is furniture that
you gave only to be used in the reading room of an
organization’s library. Attach a statement explaining (1)
the terms of any agreement or understanding regarding
the restriction, and (2) whether the property is designated
for a particular use.

For securities, include the following:
Name of the issuer,
Kind of security,
Whether a share of a mutual fund, and
Whether regularly traded on a stock exchange or in an
over-the-counter market.

•
•
•
•

Section B
Part I, Information on Donated Property
You must have a written appraisal from a qualified
appraiser that supports the information in Part I.
However, see the Exceptions below.

Note. If the amount you claimed as a deduction for the
item is $500 or less, you do not have to complete
columns (d), (e), and (f).
Column (d). Enter the approximate date you acquired
the property. If it was created, produced, or manufactured
by or for you, enter the date it was substantially
completed.

Generally, you do not need to attach the appraisals to
your return but you should keep them for your records.
But see Art valued at $20,000 or more below and
Deduction of more than $500,000 on page 5.
Exceptions. You do not need a written appraisal if the
property is:
1. Nonpublicly traded stock of $10,000 or less,
2. A vehicle (including a car, boat, or airplane)
donated after 2004 if your deduction for the vehicle is
limited to the gross proceeds from its sale,
3. Intellectual property (as defined on page 3) donated
after June 3, 2004,
4. Certain securities considered to have market
quotations readily available (see Regulations section
1.170A-13(c)(7)(xi)(B)),
5. Inventory and other property donated by a
corporation that are “qualified contributions” for the care
of the ill, the needy, or infants, within the meaning of
section 170(e)(3)(A),
6. Any donation made after June 3, 2004, of stock in
trade, inventory, or property held primarily for sale to
customers in the ordinary course of your trade or
business, or
7. A donation made by a C corporation (other than a
closely held corporation or personal service corporation)
before June 4, 2004.

Column (e). State how you acquired the property. This
could be by purchase, gift, inheritance, or exchange.
Column (f). Do not complete this column for property
held at least 12 months or publicly traded securities.
Keep records on cost or other basis.
Note. If you have reasonable cause for not providing the
information in columns (d) and (f), attach an explanation.
Column (g). Enter the FMV of the property on the date
you donated it. You must attach a statement if:
• You were required to reduce the FMV to figure the
amount of your deduction, or
• You gave a qualified conservation contribution.
See Fair Market Value (FMV) beginning on page 2 for the
type of statement to attach.
Column (h). Enter the method(s) you used to determine
the FMV.
The FMV of used household goods and clothing is
usually much lower than when new. A good measure of
value might be the price that buyers of these used items
actually pay in consignment or thrift shops. You can also
review classified ads in the newspaper or on the Internet
to see what similar products sell for.

A donation made by a C corporation after June 3,
2004, and reported in Section B does require an
CAUTION appraisal unless one of the previous exceptions
(1 through 6) applies.

!

Examples of entries to make include “Appraisal,”
“Thrift shop value” (for clothing or household goods),
“Catalog” (for stamp or coin collections), or “Comparable
sales” (for real estate and other kinds of assets). See
Pub. 561.

Although a written appraisal is not required for the
types of property listed above, you must provide certain
information in Part I of Section B (see the instructions for
line 5 on page 5 and have the donee organization
complete Part IV).
Art valued at $20,000 or more. If your total deduction
for art is $20,000 or more, you must attach a complete
copy of the signed appraisal. For individual objects
valued at $20,000 or more, a photograph must be
provided upon request. The photograph must be of
sufficient quality and size (preferably an 8 x 10 inch color

Part II, Partial Interests and Restricted Use
Property
If Part II applies to more than one property, attach a
separate statement. Give the required information for
each property separately. Identify which property listed in
Part I the information relates to.
-4-

Page 5 of 6

Instructions for Form 8283

14:52 - 21-DEC-2005

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

photograph or a color transparency no smaller than 4 x 5
inches) to fully show the object.

Part II, Taxpayer (Donor) Statement
Complete Section B, Part II, for each item included in
Section B, Part I, that has an appraised value of $500 or
less. Because you do not have to show the value of
these items in Section B, Part I, of the donee’s copy of
Form 8283, clearly identify them for the donee in Section
B, Part II. Then, the donee does not have to file Form
8282, Donee Information Return, for items valued at
$500 or less. See the Note on page 6 for more details
about filing Form 8282.
The amount of information you give in Section B, Part
II, depends on the description of the donated property
you enter in Section B, Part I. If you show a single item
as “Property A” in Part I and that item is appraised at
$500 or less, then the entry “Property A” in Part II is
enough. However, if “Property A” consists of several
items and the total appraised value is over $500, list in
Part II any item(s) you gave that is valued at $500 or
less.
All shares of nonpublicly traded stock or items in a set
are considered one item. For example, a book collection
by the same author, components of a stereo system, or
six place settings of a pattern of silverware are one item
for the $500 test.
Example. You donated books valued at $6,000. The
appraisal states that one of the items, a collection of
books by author “X,” is worth $400. On the Form 8283
that you are required to give the donee, you decide not to
show the appraised value of all of the books. But you
also do not want the donee to have to file Form 8282 if
the collection of books is sold. If your description of
Property A on line 5 includes all the books, then specify
in Part II the “collection of books by X included in
Property A.” But if your Property A description is
“collection of books by X,” the only required entry in Part
II is “Property A.”
In the above example, you may have chosen instead
to give a completed copy of Form 8283 to the donee. The
donee would then be aware of the value. If you include all
the books as Property A on line 5, and enter $6,000 in
column (c), you may still want to describe the specific
collection in Part II so the donee can sell it without filing
Form 8282.

Deduction of more than $500,000. If you claim a
deduction of more than $500,000 for an item (or group of
similar items) donated to one or more donees after June
3, 2004, you must attach a qualified appraisal of the
property to your return unless an exception applies. See
Exceptions on page 4.

Appraisal Requirements
The appraisal must be made not earlier than 60 days
before the date you contribute the property. You must
receive the appraisal before the due date (including
extensions) of the return on which you first claim a
deduction for the property. For a deduction first claimed
on an amended return, the appraisal must be received
before the date the amended return was filed.
A separate qualified appraisal and a separate Form
8283 are required for each item of property except for an
item that is part of a group of similar items. Only one
appraisal is required for a group of similar items
contributed in the same tax year, if it includes all the
required information for each item. The appraiser may
group similar items with a collective value appraised at
$100 or less.
If you gave similar items to more than one donee for
which you claimed a total deduction of more than $5,000,
you must attach a separate form for each donee.
Example. You claimed a deduction of $2,000 for
books given to College A, $2,500 for books given to
College B, and $900 for books given to a public library.
You must attach a separate Form 8283 for each donee.
See Regulations section 1.170A-13(c)(3)(i) –(ii) for the
definition of a “qualified appraisal” and information to be
included in the appraisal.

Line 5
Note. You must complete at least column (a) of line 5
(and column (b) if applicable) before submitting Form
8283 to the donee. You may then complete the remaining
columns.
Column (a). Provide a detailed description so a person
unfamiliar with the property could be sure the property
that was appraised is the property that was contributed.
The greater the value of the property, the more detail you
must provide.

Part III, Declaration of Appraiser
If you had to get an appraisal, the appraiser must
complete Part III to be considered qualified. See
Regulations section 1.170A-13(c)(5) for a definition of a
qualified appraiser.
Persons who cannot be qualified appraisers are listed
in the Declaration of Appraiser. Usually, a party to the
transaction in which you acquired the property being
appraised will not qualify to sign the declaration. But a
person who sold, exchanged, or gave the property to you
may sign the declaration if the property was donated
within 2 months of the date you acquired it and the
property’s appraised value did not exceed its acquisition
price.
An appraiser may not be considered qualified if you
had knowledge of facts that would cause a reasonable
person to expect the appraiser to falsely overstate the
value of the property. An example of this is an agreement
between you and the appraiser about the property value
when you know that the appraised amount exceeds the
actual FMV.

Column (c). Include the FMV from the appraisal. If you
were not required to get an appraisal, include the FMV
you determine to be correct.
Columns (d) –(f). If you have reasonable cause for not
providing the information in columns (d), (e), or (f), attach
an explanation so your deduction will not automatically
be disallowed.
Column (g). A bargain sale is a transfer of property that
is in part a sale or exchange and in part a contribution.
Enter the amount received for bargain sales.
Column (h). Complete column (h) only if you were not
required to get an appraisal, as explained earlier.
Column (i). Complete column (i) only if you donated
securities for which market quotations are considered to
be readily available because the issue satisfies the five
requirements described in Regulations section
1.170A-13(c)(7)(xi)(B).
-5-

Page 6 of 6

Instructions for Form 8283

14:52 - 21-DEC-2005

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• Attach to your return an appraisal of property for which

Usually, appraisal fees cannot be based on a
percentage of the appraised value unless the fees were
paid to certain not-for-profit associations. See
Regulations section 1.170A-13(c)(6)(ii).

you claimed a deduction of more than $500,000.
However, 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. If the IRS
asks you to submit the form, you have 90 days to send a
completed Section B of Form 8283 before your deduction
is disallowed.

Part IV, Donee Acknowledgment
The donee organization that received the property
described in Part I of Section B must complete Part IV.
Before submitting page 2 of Form 8283 to the donee for
acknowledgment, complete at least your name,
identifying number, and description of the donated
property (line 5, column (a)). If tangible property is
donated, also describe its physical condition (line 5,
column (b)) at the time of the gift. Complete Part II, if
applicable, before submitting the form to the donee. See
the instructions for Part II.
The person acknowledging the gift must be an official
authorized to sign the tax returns of the organization, or a
person specifically designated to sign Form 8283. After
completing Part IV, the organization must return Form
8283 to you, the donor. You must give a copy of Section
B of this form to the donee organization. You may then
complete any remaining information required in Part I.
Also, Part III may be completed at this time by the
qualified appraiser.
In some cases, it may be impossible to get the
donee’s signature on Form 8283. The deduction will not
be disallowed for that reason if you attach a detailed
explanation why it was impossible.
Note. If the donee (or a successor donee) organization
disposes of the property within 2 years after the date the
original donee received it, the organization must file Form
8282, Donee Information Return, with the IRS and send a
copy to the donor. An exception applies to items having a
value of $500 or less if the donor identified the items and
signed the statement in Section B, Part II, of Form 8283.
See the instructions for Part II.

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the
right amount of tax.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated burden for individual taxpayers filing this form
is approved under OMB control number 1545 –0074 and
is included in the estimates shown in the instructions for
their individual income tax return. The estimated burden
for all other taxpayers who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . .
Preparing the form . . . . . . . . . . . . . . . . . . .
Copying, assembling, and sending the form
to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . 20 min.
. . . . 29 min.
. . . . 37 min.
. . . . 35 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. See the
instructions for the tax return with which this form is filed.

Failure To File Form 8283
Your deduction generally will be disallowed if you fail to:
• Attach a required Form 8283 to your return,
• Get a required appraisal and complete Section B of
Form 8283, or

-6-