8283 Instr

Instructions for Form 8283

Department of the Treasury
Internal Revenue Service

(Rev. December 2020)

Noncash Charitable Contributions
Section references are to the Internal Revenue Code
unless otherwise noted.

$500 must file Form 8283 with Form 1120 or applicable
special return.

General Instructions

Partnerships and S corporations. A partnership or S
corporation that claims a deduction for noncash gifts of
more than $500 must file Form 8283 (Section A or
Section B) with Form 1065 or 1120-S.
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 (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
the Form 8283 of the partnership or S corporation.

Future Developments

Information about any future developments affecting Form
8283 (such as legislation enacted after we release it) will
be posted at IRS.gov/Form8283.

What’s New
Section B. Under Section B, Part I, Information for
Donated Property, there is a new checkbox for clothing
and household items.
Partial Interests and Restricted Property has been
moved from Section A, Part II to Section B, Part II.
Under Section B, Part IV, Declaration of Appraiser,
there is a new line requiring the appraiser's name,
signature, title, and date.

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 and Pub. 526, Charitable Contributions.

Who Must File

You must file one or more Forms 8283 if the amount of
your deduction for each noncash contribution is more than
$500. You must also file Form 8283 if you have a group of
similar items for which a total deduction of over $500 is
claimed. See Similar Items of Property, later. 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. Make any required reductions to fair market
value (FMV) before you determine if you must file Form
8283. See Fair Market Value (FMV), later.

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
1120-S). 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. Complete only column (h) of line 1 with your
share of the contribution and enter “From Schedule K-1
(Form 1065 or 1120-S)” across columns (d)-(g).

When To File

File Form 8283 with your tax return for the year you
contribute the property and first claim a deduction and any
carryover year described in section 170(d).

Which Sections To Complete

Form 8283 has two sections. If you must file Form 8283,
you must complete either Section A or Section B
depending on the type of property donated and the
amount claimed as a deduction.

Business Entities

Use Section A to report donations of property for which
you claimed a deduction of $5,000 or less per item or
group of similar items (defined later). Also use Section A
to report donations of publicly traded securities; certain
intellectual property described in section 170(e)(1)(B)(iii);
a qualified vehicle described in section 170(f)(12)(A)(ii) for
which an acknowledgement under section 170(f)(12)(B)
(iii) is provided; and inventory and other similar property
described in section 1221(a)(1). Use Section B to report
donations of property for which you claimed a deduction
of more than $5,000 per item or group of similar items.

C corporations. 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 per item or group of similar items. A
personal service corporation or closely held corporation
that claims a deduction for noncash gifts of more than

In figuring whether your deduction for a group of similar
items was more than $5,000, consider all items in the
group, even if items in the group were donated to more
than one donee organization. However, you must file a
separate Form 8283, Section B, for each donee
organization.

Form 8283 is filed by individuals, partnerships, and
corporations.

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Cat. No. 62730R

Section A and the books (a group of similar items) in
Section B.

Example. You claimed a deduction of $2,000 for
books you gave to College A, $2,500 for books you gave
to College B, and $900 for books you gave to College C.
You must report these donations in Section B because the
total deduction was more than $5,000. You must file a
separate Form 8283, Section B, for the donation to each
of the three colleges.

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.

Section A. Include in Section A only the following items.
1. Items (or groups of similar items as defined later) for
which you claimed a deduction of more than $500 but not
more than $5,000 per item (or group of similar items).
2. The following items even if the claimed value was
more than $5,000 per item (or group of similar items):
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,
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,
d. Certain other securities even though the securities
do not meet any of the criteria described in paragraphs
2.a through 2.c above (for more information, see Treasury
Regulations section 1.170A-13(c)(7)(xi)(B)),
e. A vehicle (including a car, boat, or airplane) if your
deduction for the vehicle is limited to the gross proceeds
from its sale and you obtained a contemporaneous written
acknowledgment,
f. Intellectual property (as defined later), or
g. Inventory or property held primarily for sale to
customers in the ordinary course of your trade or
business.

To determine if you must file Form 8283, 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).
Example. You donated clothing from your inventory
for the care of the needy. The clothing cost you $500 and
your claimed charitable deduction is $800. 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 $300 ($800 – $500). Because the
difference between the charitable deduction and the cost
of goods sold is less than $500, Form 8283 does not have
to be filed:
Deduction for Donation of Inventory
Contribution deduction
COGS (if sold, not donated)

$800
– 500
= $300

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 items reportable in Section A.
Items reportable in Section B require a written qualified
appraisal by a qualified appraiser. You must file a
separate Form 8283, Section B, for each donee
organization and each item of property (or group of similar
items).
You must file Form 8283, Section B, if you are
contributing a single article of clothing or household item
that is not in good used condition or better and for which
you are claiming a deduction of over $500.
You must also file Form 8283, Section B, if you gave
less than an entire interest in a property or conditions
were placed on the use of the property.

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.
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.

Similar Items of Property
Similar items of property are items of the same general
category or type, such as coin collections, paintings,
books, clothing, jewelry, nonpublicly traded stock, land, or
buildings.
Example. You claimed a deduction of $600 for
inventory, $7,000 for publicly traded securities (quotations
published daily), and $6,000 for a collection of 15 books
($400 each). Report the inventory and securities in
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• 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 be made by a
qualified appraiser. See Appraisal Requirements, later.
Easements on buildings in historic districts. You
cannot claim a deduction for this type of contribution
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, you must include with your return:
• A signed copy of a qualified appraisal,
• Photographs of the entire exterior of the building, and
• A description of all restrictions on the development of
the building. The description of the restrictions can be
made by attaching a copy of the easement deed.
If you donate this type of property 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.
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
IRS.gov/irb/2004-28_IRB/ar09.html.

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 your deduction
amount 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 given to 50% limit
organizations.
• The contributed property is intellectual property (as
defined later).
• The contributed property is certain taxidermy property.
• 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 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, Donee Information
Return, Part IV).

Intellectual property. The FMV of intellectual property
must be reduced to figure the amount of your deduction,
as explained earlier. 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.

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 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, 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.
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,

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.
Generally, you cannot claim a deduction for clothing or
household items you donate 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 a household item that is not in good
used condition or better if your claimed value is more than
$500 and you substantiate that value with a qualified
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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.

appraisal and Form 8283, Section B. Both must be
included 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 Form 8283 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 donee organization sold the
vehicle in an arm's length transaction to an unrelated
party; or
• Date of the contribution, if the donee organization will
not sell the vehicle before completion of a material
improvement or significant intervening use, or the donee
organization will give or sell the vehicle to a needy
individual for a price significantly below FMV to directly
further the organization's charitable purpose of relieving
the poor and distressed or underprivileged who need a
means of transportation.

Example. Neal donates his car, which he bought new
in 2015 for $30,000. A used vehicle pricing guide shows
the FMV for his car is $9,000. Neal receives a Form
1098-C showing the gross proceeds from the sale of
Neal’s car for $7,000. The Form 1098-C does not include
certifications from the donee that it made material
improvements or significant intervening use of Neal’s car
or transferred the car to a needy individual for significantly
below fair market value in furtherance of the donee’s
charitable purpose.
Neal claims a deduction of $7,000 for the contribution
but only if he completes Section A and attaches to his
return either Form 1098-C, or other contemporaneous
written acknowledgment that meets the requirements of
section 170(f)(12)(B).

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, earlier.

More information. For details, see Pub. 526 or Notice
2005-44. Notice 2005-44, 2005-25 I.R.B. 1287, is
available at IRS.gov/irb/2005-25_IRB/ar09.html.

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.

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 to directly further the
organization's charitable purpose of relieving the poor and
distressed or underprivileged who need a means of
transportation.

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

Section A
Part I, Information on Donated Property
Line 1
Column (b). Check the box if the donated property is a
qualified vehicle (defined earlier). If you are not attaching
Form 1098-C (or other acknowledgment) to your return,
enter the vehicle identification number (VIN) in the spaces
provided below the checkbox.

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, earlier.
Determining FMV. A used car guide may be a good
starting point for finding the FMV of your vehicle. These
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You can find the VIN on the vehicle registration, the
title, the proof of insurance, or the vehicle itself. Generally,
the VIN is 17 characters made up of numbers and letters.
If the VIN has fewer than 17 characters, enter a zero in
each of the remaining entry spaces to the left of the VIN.
For example, if the VIN is “555555X555555,” enter
“0000555555X555555.”

Column (h). 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 for which
you claimed a deduction of $5,000 or less.
See Fair Market Value (FMV), earlier, for the type of
statement to attach.

Column (c). 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.
If the donated property is a vehicle, give the year,
make, model, condition, and mileage at the time of the
donation (for example, “2018 Hyundai, Model M, fair
condition, 60,000 miles”) regardless of whether you must
attach either a Form 1098-C or other contemporaneous
written acknowledgment. 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.
• Company name,
• Number of shares,
• 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.
For real or tangible personal property, include the
condition of the property and whether the donee has
certified the tangible personal property for its own use as
an exempt organization.

Column (i). 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.

Section B

Include in Section B items (or groups of similar items) for
which you are claiming a deduction of more than $5,000.
You must also file Form 8283, Section B, if you are
contributing a single article of clothing or household item
that is not in good used condition and for which you are
claiming a deduction of more than $500. Do not include
property reported in Section A. File a separate Form 8283,
Section B, for:
• Each donee; and
• Each item of property, except for an item that is part of a
group of similar items.

Part I, Information on Donated Property

You must get a written qualified appraisal from a qualified
appraiser before completing Part I. However, see
Exceptions below.

Column (d). Enter the date you contributed the property.
If you made contributions on various dates, enter each
contribution and its date on a separate row.

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, later.

Note. If the amount you claimed as a deduction for the
item is $500 or less, you do not have to complete columns
(e), (f), and (g).
Column (e). 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.
If you are donating a group of similar items and you
acquired the items on various dates (but have held all the
items for at least 12 months), you can enter “Various.”
For publicly traded securities, enter only if you held the
securities for more than 12 months.
If the property was created, produced, or manufactured
by or for the donor, enter the date the property was
substantially completed.

Exceptions. You do not need a written appraisal if the
property is:
1. A qualified vehicle (including a car, boat, or
airplane) if your deduction for the vehicle is limited to the
gross proceeds from its sale and you obtained a
contemporaneous written acknowledgment;
2. Intellectual property (as defined earlier);
3. Publicly traded securities and certain securities
considered to be publicly traded (as defined in Which
Sections To Complete, earlier); or
4. Inventory or property held primarily for sale to
customers in the ordinary course of your trade or
business.

Column (f). State how you acquired the property. This
could be by purchase, gift, inheritance, or exchange.
Column (g). Do not complete this column for publicly
traded securities held more than 12 months, unless you
elect to limit your deduction cost basis. See section
170(b)(1)(C)(iii). Keep records on cost or other basis.

Art valued at $20,000 or more. If your deduction for art
is $20,000 or more, you must attach a complete copy of
the signed appraisal to your return. 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 high-resolution digital image to fully
show the object.

Note. If you must complete columns (e), (f), and (g) but
have reasonable cause for not providing the information
required, attach an explanation.
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Vehicles. If you check box “i” to indicate the donated
property is a vehicle and the claimed value for your
donated vehicle (a) is more than $5,000, and (b) not
limited to the gross proceeds from its sale, you must also
attach to your return a copy of Form 1098-C (or other
contemporaneous written acknowledgment) you received
from the donee organization. See Which Sections To
Complete for instructions on whether to include your
donated vehicle in Section A or Section B. Do not include
donated vehicles reportable in Section A in Section B.

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 for which
you are claiming a deduction of more than $500. Attach
the appraisal and Section B to your return. See Clothing
and household items, earlier.
Easements on buildings in historic districts. If you
are claiming a deduction for a qualified conservation
contribution of an easement on the exterior of a building in
a registered historic district, you must include the qualified
appraisal, photographs, and certain other information with
your return. See Easements on buildings in historic
districts, under Fair Market Value (FMV), earlier.

Line 3
You must complete at least column (a) of line 3 (and
column (b) if applicable) before submitting Form 8283 to
the donee. You may then complete the remaining
columns.

Deduction of more than $500,000. If you are claiming a
deduction of more than $500,000 for an item (or group of
similar items) donated to one or more donees, you must
attach the qualified appraisal of the property to your return
unless an exception applies. See Exceptions, earlier.

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.
For a qualified conservation contribution, describe the
easement terms in detail, or attach a copy of the
easement deed.
A description of donated securities should include the
company name and number of shares donated. Do not
include donated securities reportable in Section A.

Appraisal Requirements
The appraisal must be prepared by a qualified appraiser
(defined later) in accordance with the substance and
principles of the Uniform Standards of Professional
Appraisal Practice, as developed by the Appraisal
Standards Board of the Appraisal Foundation. It also must
meet the relevant requirements of Regulations section
1.170A-17(a) and (b).

Column (b). If any tangible personal property or real
property was donated, give a brief summary of the overall
physical condition of the property at the time of the gift.

The appraisal must be signed and dated by a qualified
appraiser 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 you first claim on an amended return, you must
obtain the appraisal before the date you file the amended
return. See Regulations section 1.170A-17(a)(4), (a)(8).

Column (c). Include the FMV from the appraisal.
Column (d). If you are donating a group of similar items
and you acquired the items on various dates (but have
held all the items for at least 12 months), you can enter
“Various.”
Columns (d)–(f). If you have reasonable cause for not
providing the information in column (d), (e), or (f), attach
an explanation so your deduction will not automatically be
disallowed.
For a qualified conservation contribution, indicate
whether you are providing information about the
underlying property or about the easement.

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.

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.

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.

Column (h). Complete column (h) only if you were not
required to get an appraisal, as explained earlier.

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.

Column (i). Complete column (i) only if you were not
required to get an appraisal, as explained earlier.

Part II, Partial Interests and Restricted Use
Property

Line 2
Check only one box on line 2 of each Form 8283.
Complete as many separate Forms 8283 as necessary so
that only one box has to be checked on line 2 of each
Form 8283.

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
Section B, Part I the information relates to.

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Part IV, Declaration of Appraiser

Lines 4a Through 4e
Complete lines 4a–4e only if you contributed less than the
entire interest in property listed in Section B, Part I. On
line 4b, 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.

If you are required to get an appraisal, you must get it from
a qualified appraiser. A qualified appraiser is an individual
who meets all the following requirements as of the date
the individual completes and signs the appraisal.
1. The individual either:
a. Has earned a recognized appraiser designation
from a generally recognized professional appraiser
organization for demonstrated competency in valuing the
type of property being appraised, or
b. Has met certain minimum education requirements
and has two or more years of experience in valuing the
type of property being appraised. To meet the minimum
education requirements, the individual must have
successfully completed professional or college-level
coursework in valuing the type of property and the
education must be from:
i. A professional or college-level educational
organization,
ii. A generally recognized professional trade or
appraiser organization that regularly offers educational
programs, or
iii. An employer as part of an employee apprenticeship
or education program similar to professional or
college-level courses.
2. The individual regularly prepares appraisals for
which he or she is paid.
3. The appraiser makes a declaration in the appraisal
that, because of his or her experience and education, he
or she is qualified to make appraisals of the type of
property being valued.
4. The appraiser specifies in the appraisal the
appraiser’s education and experience in appraising the
type of property being valued.

Lines 5a Through 5c
Complete lines 5a–5c only if you attached restrictions to
the right to the income, use, or disposition of the donated
property. An example of a “restricted use” donation
includes a contribution of an item to a museum on the
condition that the latter does not sell the item for a
specified period following the donation. 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.

Part III, Taxpayer (Donor) Statement

Complete Section B, Part III, for each item included in
Section B, Part I, that has an appraised value of $500 or
less. Because you may not have to show the individual
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 III. Then, the donee does not have to file
Form 8282 for the items valued at $500 or less. See the
Note, under Part V, Donee Acknowledgment, for more
details about filing Form 8282.
The amount of information you give in Section B, Part
III, 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 III is enough.
However, if “Property A” consists of several items and the
total appraised value is over $500, list in Part III any
item(s) you gave that is valued at $500 or less.

In addition, the appraiser must complete Part IV of
Form 8283. See section 170(f)(11)(E) and Regulations
section 1.170A-16(d)(4) for details.

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.

If you use appraisals by more than one appraiser, or if
two or more appraisers contribute to a single appraisal, all
the appraisers must sign the appraisal and Part IV of Form
8283.

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 3
includes all the books, then specify in Part III 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 III 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 3, and enter $6,000 in
column (c), you may still want to describe the specific
collection in Part III so the donee can sell it without filing
Form 8282.

Persons who cannot be qualified appraisers are listed
in Part IV of Section B–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 appraisal is not a qualified appraisal if you either fail
to disclose or misrepresent facts to your appraiser and a
reasonable person would expect this failure or
misrepresentation to cause the appraiser to misstate the
value of the property you contributed.
Appraisal fees cannot be based on a percentage of the
appraised value. See Regulations section 1.170A-17(a)
(9).
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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.

Identifying number. The appraiser's taxpayer
identification number (social security number or employer
identification number) must be entered in Part IV.

Part V, Donee Acknowledgment

The donee organization that received the property
described in Part I of Section B must complete Part V.
Before submitting Section B of Form 8283 to the donee for
acknowledgment, complete at least your name, identifying
number, and description of the donated property (line 3,
column (a)). If real property or tangible personal property
is donated, also describe its physical condition (line 3,
column (b)) at the time of the gift. Complete Part III, if
applicable, before submitting the form to the donee. See
the instructions for Part III.
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. When
you ask the donee to fill out Part V, you should also ask
the donee to provide you with a contemporaneous written
acknowledgment required by section 170(f)(8).
After completing Part V, 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, the qualified appraiser can complete Part IV at this
time.
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 of why it was impossible.

Noncash Contributions Carried Over to Later Year
If your noncash contribution was subject to one or more
limits based on your adjusted gross income, and your
unused charitable deduction from a previous year may be
claimed in the present year, you must attach a completed
Form 8283 from the previous year. A copy of the original
Form 8283 from the previous year should be submitted
with the completed Form 8283 for the current year. If an
appraisal was required to be attached to the previous
return, submit a copy of the appraisal. Separate Forms
8283 need to be submitted for each contribution that is
carried over from the previous year to the present year.
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.

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 V. 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 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’s 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 III,
of Form 8283. See the instructions for Part III.

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

19 min.
29 min.
1 hr 4
min.
34 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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