Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions

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Instructions for Form 8283

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Instructions for Form 8283

Department of the Treasury
Internal Revenue Service

(Rev. December 2006)
Noncash Charitable Contributions
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
What’s New
Clothing and household items. You cannot claim a
deduction for clothing or household items you donate
after August 17, 2006, unless the clothing or household
items are in good used condition or better. See Clothing
and household items on page 3 for an exception.
Taxidermy property. Deductions for contributions of
certain taxidermy property after July 25, 2006, are
limited. See page 2.
Easements on buildings in historic districts. New
requirements apply to contributions of certain easements
on buildings in registered historic districts. These
requirements include a new $500 filing fee that must be
paid for each contribution of this type after February 12,
2007, if the claimed deduction is more than $10,000. See
page 3.
Appraisers. New requirements apply to appraisals and
appraisers. See Appraisal Requirements on page 5 and
the Part III instructions on page 6. Also, any appraiser
who prepares an incorrect appraisal may have to pay the
new penalty under section 6695A. See Form 8283,
Section B, Part III.
Recapture of certain deductions. Part of the deduction
for certain contributions of tangible personal property
donated after September 1, 2006, will be recaptured, or
the amount of the deduction limited, if the recipient
organization sells the property within 3 years and does
not certify its exempt use. See page 2 and the Note that
begins on page 6.

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 for 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
if the amount allocated to each partner or shareholder is
$5,000 or less.
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,

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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.

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. 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 would be ordinary income or
short-term capital gain if the property were sold.
Capital gain property. 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.
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 for capital gain property.
• The contributed property is intellectual property (as
defined on page 3).
• The contributed property is certain taxidermy property
donated after July 25, 2006.
• 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 certain tangible personal
property donated after September 1, 2006, with a
claimed value of more than $5,000 and is sold,
exchanged, or otherwise disposed of by the charity
during the year in which you made the contribution, and
the charity has not made the required certification of
exempt use (such as on Form 8282, Part IV).
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.
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

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.

Similar Items of Property
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.

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

$8,000
– 5,000

For Form 8283 filing purposes

=$3,000

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 FMV 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.
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the donation does not further restrict how the property
can be used.
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).
Easements on buildings in historic districts. You
cannot claim a deduction for this type of contribution
made after July 25, 2006, unless the contributed interest
includes restrictions preserving the entire exterior of the
building (including front, sides, rear, and height) and
prohibiting any change to the exterior of the building
inconsistent with its historical character. If you claim a
deduction for this type of contribution in a tax year
beginning after August 17, 2006, you must include with
your return:
• A qualified appraisal,
• Photographs of the entire exterior of the building, and
• A description of all restrictions on the development of
the building.
If you donate this type of property after February 12,
2007, and claim a deduction of more than $10,000, your
deduction will not be allowed unless you pay a $500 filing
fee. See Form 8283-V and its instructions (available by
March 2007).
For more information about qualified conservation
contributions, see Pub. 526 and 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.
Intellectual property. The FMV of intellectual property
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.
Clothing and household items. The FMV of used
household items 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.
You cannot claim a deduction for clothing or
household items you donate after August 17, 2006,
unless the clothing or household items are in good used
condition or better. However, you can claim a deduction
for a contribution of an item of clothing or household item
that is not in good used condition or better if you deduct
more than $500 for it and include a qualified appraisal of
it with your return.

Qualified Vehicle Donations
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.
If you donate a qualified vehicle 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.
For a donated vehicle 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.
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.
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.
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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.
An acceptable measure of the FMV of a donated
vehicle 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.
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, 2005-25 I.R.B. 1287, is
available at www.irs.gov/irb/2005-25_IRB/ar09.html.

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

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.

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

Lines 2a Through 2e
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.

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

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.

Section A
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.
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.
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).

Section B
Part I, Information on Donated Property
You must get a written appraisal from a qualified
appraiser before completing Part I. However, see the
Exceptions below.
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, Clothing and
household items not in good used condition, Easements
on buildings in historic districts, 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,
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2. A vehicle (including a car, boat, or airplane) if your
deduction for the vehicle is limited to the gross proceeds
from its sale,
3. Intellectual property (as defined on page 3),
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), or
6. Stock in trade, inventory, or property held primarily
for sale to customers in the ordinary course of your trade
or business.

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.

Although a written appraisal is not required for the
types of property just listed, you must provide certain
information in Part I of Section B (see the instructions for
line 5 on this page) 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
photograph or a color transparency no smaller than 4 x 5
inches) to fully show the object.
Clothing and household items not in good used
condition. You must include with your return a qualified
appraisal of any single item of clothing or any household
item that is not in good used condition or better, that you
donated after August 17, 2006, and for which you deduct
more than $500. The appraisal is required whether the
donation is reportable in Section A or Section B. See
Clothing and household items on page 3.
Easements on buildings in historic districts. If you
claim a deduction for a qualified conservation contribution
in a tax year beginning after August 17, 2006, for an
easement on the exterior of a building in a registered
historic district, you must include a qualified appraisal,
photographs, and certain other information with your
return. See Easements on buildings in historic districts on
page 3.
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, you must
attach a qualified appraisal of the property to your return
unless an exception applies. See Exceptions beginning
on page 4.

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.
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).

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 beginning 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

Appraisal Requirements
The appraisal must be made by a qualified appraiser (as
defined on page 6) in accordance with generally
accepted appraisal standards. It also must meet the
relevant requirements of Regulations section
1.170A-13(c)(3) and Notice 2006-96. Notice 2006-96,
2006-46 I.R.B. 902, is available at
www.irs.gov/irb/2006-46_IRB/ar13.html.
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.
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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 within 3 years after the
donation. 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.

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.
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).
If the appraiser completed Part III of the December
2005 revision of Form 8283 and you file your return after
February 16, 2007, you must get a statement signed by
the appraiser that states: “I understand that a substantial
or gross valuation misstatement resulting from the
appraisal of the value of the property that I know, or
reasonably should know, would be used in connection
with a return or claim for refund, may subject me to the
penalty under section 6695A.” Include this statement with
your return. (If the appraiser completes Part III of the
December 2006 revision of Form 8283, this statement is
included in Part III.) If this applies to you and you e-file,
mail the statement with Form 8453, U.S. Individual
Income Tax Declaration for an IRS e-file Return, or Form
8453-OL, U.S. Individual Income Tax Declaration for an
IRS e-file Online Return; you cannot sign your return
electronically.
If the appraiser makes a separate declaration to
satisfy requirement (3) on this page and the appraisal
must be included with the return, follow the procedures
described in the preceding paragraph to submit the
separate declaration.
Identifying number. The appraiser’s taxpayer
identification number (social security number or employer
identification number) must be entered in Part III.

Part III, Declaration of Appraiser
If you had to get an appraisal, you must get it from a
qualified appraiser. A qualified appraiser is an individual
who meets all the following requirements.
1. The individual either:
a. Has earned an appraisal designation from a
recognized professional appraiser organization for
demonstrated competency in valuing the type of property
being appraised, or
b. Has met certain minimum education and
experience requirements.
2. The individual regularly prepares appraisals for
which he or she is paid.
3. The individual demonstrates verifiable education
and experience in valuing the type of property being
appraised. To do this, the appraiser can make a
declaration that, because of his or her background,
experience, education, and membership in professional
associations, he or she is qualified to make appraisals of
the type of property being valued. The declaration must
be part of the appraisal. However, if the appraisal was
already completed without this declaration, the
declaration can be made separately and associated with
the appraisal.
4. The individual has not been prohibited from
practicing before the IRS under section 330(c) of title 31
of the United States Code at any time during the 3-year
period ending on the date of the appraisal.

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 it is reasonable to expect that donated tangible
personal property will be used for a purpose unrelated to
the purpose or function of the donee, the donee should
check the “yes” box in Part IV. In this situation, your
deduction will be limited. In addition, if the donee (or a
successor donee) organization disposes of the property
within 3 years after the date the original donee received
it, the organization must file Form 8282, Donee

In addition, the appraiser must complete Part III of
Form 8283. See section 170(f)(11)(E), Notice 2006-96,
and Regulations section 1.170A-13(c)(5) for details.
Persons who cannot be qualified appraisers are listed
in the Declaration of Appraiser. Generally, 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
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Instructions for Form 8283

16:04 - 18-JAN-2007

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

Information Return, with the IRS and send a copy to the
donor. (As a result of the sale by the donee, the donor’s
contribution deduction may be limited or part of the prior
year contribution deduction may have to be recaptured.
See Pub. 526.) 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.

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
• Attach to your return a required appraisal of clothing or
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.
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. However, your deduction will not be
allowed if you did not get a required appraisal within the
required period.

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.

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