8283 Noncash Charitable Contributions

8283

Noncash Charitable Contributions

Form
▶ Attach to your tax return if you claimed a total deduction
(Rev. December 2013)
of over $500 for all contributed property.
Department of the Treasury
▶ Information about Form 8283 and its separate instructions is at www.irs.gov/form8283.
Internal Revenue Service
Name(s) shown on your income tax return

OMB No. 1545-0908
Attachment
Sequence No. 155
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 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 publicly traded
securities even if the deduction is more than $5,000 (see instructions).
Part I
Information on Donated Property—If you need more space, attach a statement.
(b) If donated property is a vehicle (see instructions),
check the box. Also enter the vehicle identification
number (unless Form 1098-C is attached)

(a) Name and address of the
donee organization

1

(c) Description of donated property
(For a vehicle, enter the year, make, model, and
mileage. For securities, enter the company name and
the number of shares.)

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 (e), (f), and (g).
(d) Date of the
contribution

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

(f) How acquired
by donor

(g) Donor’s cost
or adjusted basis

(h) Fair market value
(see instructions)

(i) 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 separate instructions.

Cat. No. 62299J

Form 8283 (Rev. 12-2013)

Page 2

Form 8283 (Rev. 12-2013)
Identifying number

Name(s) shown on your income tax return

Section B. Donated Property Over $5,000 (Except 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 publicly traded securities
reported in Section A). An appraisal is generally required for property listed in Section B (see instructions).

Part I
4

Information on Donated Property—To be completed by the taxpayer and/or the appraiser.

Check the box that describes the type of property donated:

a
d
g
j

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

b
e
h

c
f
i

Qualified Conservation Contribution
Other Real Estate
Intellectual Property

Equipment
Securities
Vehicles

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. In certain cases, 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

See instructions

(g) For bargain sales, enter
amount received

(h) Amount claimed as a
deduction

(i) Date of contribution

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 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). In addition, I understand that I may be subject to a penalty under section 6695A if I know, or reasonably should know, that my
appraisal is to be used in connection with a return or claim for refund and a substantial or gross valuation misstatement results from my appraisal. I affirm that I have not
been barred from presenting evidence or testimony by the Office of Professional Responsibility.

Sign
Here

Signature ▶
Business address (including room or suite no.)

Title ▶

Date ▶
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 3 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

.

.

.

.

▶

Yes

No

Date
Form 8283 (Rev. 12-2013)