Instructions for Form 8283 (Rev. December 2023)

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Instructions for Form 8283

(Rev. December 2023)

Noncash Charitable Contributions

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code

unless otherwise noted.

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

Disallowance of deduction for certain conservation

contributions by pass-through entities. Subject to

some exceptions, if the amount of the pass-through

entity’s qualified conservation contribution exceeds 2.5

times the sum of each member’s relevant basis, the

contribution is not treated as a qualified conservation

contribution and no one may claim a deduction for the

contribution. See

Disallowance of deductions for certain

conservation contributions by pass-through entities, later.

Additional line for entity identification. There is a new

line for a member of a pass-through entity who receives

an allocation of a charitable contribution to fill in the name

and identifying number of the donating pass-through entity

that originally reported the noncash charitable

contribution.

Checkboxes have been added to Section B, Part I, In-

formation on Donated Property. Under Section B, Part

I, line 2, two new checkboxes have been added; one for

qualified conservation contributions on certified historic

structures and the other for digital assets. The order of the

checkboxes has also been changed.

General Instructions

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.

Form 8283 is filed by individuals, partnerships, and

corporations.

Business Entities

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

$500 must file Form 8283 with Form 1120 or applicable

special return.

Partnerships and S corporations (pass-through enti-

ties). A partnership or S corporation that claims a

charitable contribution for noncash gifts of more than $500

must file Form 8283 (Section A or Section B) with it’s Form

1065 or 1120-S.

If the total contribution 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 member (that is, 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 member receiving an allocation of the contribution

shown in Section A or Section B of the partnership’s or S

corporation’s Form 8283.

Members of pass-through entities. If you are a

member of a pass-through entity (such as a partner in a

partnership or a shareholder in an S corporation), that

made a noncash charitable contribution in excess of $500,

you must attach multiple Forms 8283 to your return.

Specifically, you must attach the following:

•

A copy of the Form 8283 from the donating entity where

the contribution was originally reported,

•

A copy (or copies) of the Form 8283 from any other

pass-through entities between you and the donating entity

(such as an upper-tier partnership), and

•

Your own separate Form 8283 with respect to the

contribution made by the donating pass-through entity.

For your own Form 8283, the entity in which you hold a

direct interest will provide information about your share of

the contribution on your Schedule K-1 (Form 1065 or

1120-S). Use the amounts shown on your Schedule K-1

and other supplemental information you have been

provided by the entity—not the amounts shown on the

entity’s Form 8283 (except for Section B, Part I, line 3,

Column(c))—to figure the amount of your contribution. If

you are a member in multiple entities that made noncash

charitable contributions, submit separate Forms 8283 for

each entity’s contribution. These rules apply to any

member of a pass-through entity, including members that

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are Individuals, C corporations, S corporations,

partnerships, or trusts. See instructions for Section B, Part

I, line 3, Column (i). If the pass-through entity donated a

qualified conservation contribution, see instructions for

Section B, Part I, line 3, Column (h).

Example. Partnership A has two partners, Partnership

B and Individual C. Partnership B has two partners—

individuals D and E. Partnership A makes a non-cash

charitable contribution in excess of $500 and attaches a

Form 8283 to its Form 1065. Partnership A allocates the

charitable contribution to Partnership B and Individual C.

Partnership B must complete its own Form 8283, and

attach it, along with Partnership A's Form 8283, to

Partnership B's Form 1065. C must complete their own

Form 8283, and attach it, along with a copy of Partnership

A's Form 8283, to C's Form 1040. D and E must complete

their own Forms 8283, and attach them, along with copies

of the Forms 8283 for both Partnership A and Partnership

B, to their Form 1040.

When To File

File Form 8283 with your tax return for the year you

contribute the property and first claim a deduction. Also

file Form 8283 for any carryover year described in section

170(d).

How To Complete

Provide all information required by the Form 8283 and its

instructions. Enter all information required to be included

on a line of the Form 8283 on the relevant line. If all

required information does not fit on the relevant line,

include an attachment with the information that did not fit.

Where a number can be entered into any box on Form

8283 (Sections A or B), the number must be entered in the

box. If a line is provided for entry of a number, the Form

8283 will not be considered complete unless the number

is included directly on the line. You may attach a statement

to the Form 8283 explaining why a number cannot be

inserted or you may insert the number in the appropriate

box and include an attached statement explaining any

additional information regarding the number. You may not

indicate that the information is “available upon request.”

Such a statement may cause the filing of your Form 8283

to be treated as incomplete. For consequences of failure

to complete the Form 8283 as instructed, see

Failure To

File Form 8283, later.

If you are electronically filing your tax return, you must

include the Form 8283 data in the electronic submission.

Enter all information requested by a line of the Form 8283

on the electronic Form 8283, except for the required

signatures.

You must attach the completed Form 8283 with all

the required signatures to your tax return, either as

a PDF attachment when electronically filed, or

mailed to the IRS with Form 8453.

If you are a member of a pass-through entity and are

filing your tax return electronically, you must file your own

Form 8283 electronically while attaching the

pass-through’s Form 8283 as a PDF attachment to your

return. A member’s Form 8283 is not required to have

signatures.

CAUTION

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.

Members in a pass-through entity completing their own

Form 8283 should complete the same section of the Form

(Section A or B) completed on the pass-through entity's

Form 8283.

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.

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.

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.

Identifying number. Individuals must enter their social

security number or individual tax identification number

(ITIN), as applicable. All other filers should enter their

employer identification number (EIN).

If you are a member of a pass-through entity that made

a charitable contribution, also enter the name and EIN of

the donating pass-through entity that originally reported

the noncash charitable contribution on the line below

where you entered your name and identifying number.

Example. You are an individual partner in Partnership

1, and Partnership 1 is a partner in Partnership 2.

Partnership 2 donates a noncash charitable contribution,

and you are eligible to claim your share of such

contribution. Enter your name and your social security

number on the “name(s) shown on your income tax return”

and “identifying number” line, then enter the name and

EIN of Partnership 2 on the “name” and “identifying

number” line for the tax return where the noncash

charitable contribution was originally reported.

Family pass-through entity. If a family pass-through

entity made the noncash charitable contribution that is

being reported, check the box underneath the space for

the identifying number of the donating pass-through entity.

Family pass-through entities are pass-through entities in

which substantially all of the interests are held, directly or

indirectly, by an individual and members of the family of

such individual. For these purposes, members of the

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family are defined as the spouse of such individual and

any individual described in section 152(d)(2)(A)–(G).

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.

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 conditions

were placed on the use of the property or you gave less

than an entire interest in a property and the contribution

was for more than $5,000. Examples of such contributions

are a qualified conservation contribution, a contribution of

a remainder interest in a personal residence or farm, a

contribution of an undivided portion of your entire interest

in property, or a contribution of a fractional gift in tangible

personal property. See Pub. 526, Partial Interest in

Property, for additional information on what is a deductible

partial interest in a property and the requirements for each

partial interest. Use Section B even if the entire property

on which a partial interest was granted was held primarily

for sale to customers in the ordinary course of business.

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.

If you contributed similar items of property to the same

donee, you may attach a single Form 8283 with respect to

all similar items of property contributed to the same

donee. You are required to provide all the information

required under Section B for each item of property, except

for any items whose aggregate value is appraised at $100

or less and the appraiser provided a group description for

such items.

Example. You claimed a deduction of $6,000 for a

collection of 6 rare books ($1,000 each). Report each of

the six books separately in Section B because each book

is valued more than $100.

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

or gifted by the artist to 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 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;

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•

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; or

•

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).

Special rule for certain C corporations. Special rules

apply, under section 170(e)(3), for certain donations made

by C corporations to certain charitable organizations for

the care of the ill, the needy, or infants. An enhanced

deduction (resulting from a reduced reduction to the FMV

of the property) may be available if the taxpayer receives

from the donee a written statement representing that the

donee’s use and disposition of the property will be for the

care of the ill, the needy, or infants.

Special rules also apply, under section 170(e)(4), for

certain donations made by C corporations of certain

scientific property to be used for research by an

educational or scientific research organization. An

enhanced deduction (resulting from a reduced reduction

to the FMV of the property) may be available if the

taxpayer receives from the donee a written statement

representing that the donee’s use and disposition of the

property will be for research or experimentation, or for

research training, in the United States in physical or

biological sciences.

Qualified conservation contribution. A qualified

conservation contribution is defined in section 170(h)(1)

as a donation of a qualified real property interest, to a

qualified organization exclusively for certain conservation

purposes. Qualified real property interests include 1) your

entire interest in real estate other than a mineral interest,

2) a remainder interest, and 3) a restriction on the use that

may be made of the real property, such as a conservation

easement. 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. In Section B, Part I, line 2, you should

check box “b” for qualified conservation contributions. For

donations of qualified conservation contributions for the

preservation of a certified historic structure, see

Easements on certified historic structures, later.

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 or other

conservation restrictions 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.

For any qualified conservation contribution, you must

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;

•

If you or a related person has any interest in other

property nearby, describes that interest;

•

Provides the cost or adjusted basis of the qualified

conservation contribution, which is the allocable portion of

the cost or adjusted basis of the entire property;

•

Provides whether the property on which the qualified

conservation contribution was granted was held primarily

for sale to customers in the ordinary course of business;

and

•

If you are a pass-through entity who donated the

qualified conservation contribution and are claiming to

have met the exception for contributions outside the 3–

year holding period described in section 170(h)(7)(C),

include in the statement (1) the last date that you acquired

any portion of the real property with respect to which you

made the contribution, (2) the last date any of your

members acquired any interest in you, and (3) if the

interest in you is held through one or more pass-through

entities, state (i) the last date any such pass-through entity

acquired any interest in any other pass-through entity, and

(ii) the last date on which any member in any such

pass-through entity acquired any interest in such

pass-through entity. This statement is not required if you

are a family pass-through entity, or if the subject of your

qualified conservation contribution is for the preservation

of a certified historic structure.

If an appraisal is required, it must be made by a

qualified appraiser. See Appraisal Requirements, later.

Disallowance of deduction for certain qualified

conservation contributions by pass-through entities.

Subject to three exceptions, if the amount of a

pass-through entity’s qualified conservation contribution

exceeds 2.5 times the sum of each member’s relevant

basis, the contribution is not treated as a qualified

conservation contribution and no one may claim a

deduction for the contribution. Relevant basis is, with

respect to any member, the portion of the member’s

modified basis in its interest in the pass-through entity

which is allocable to the portion of the real property with

respect to which the qualified conservation contribution is

made. Modified basis is, with respect to any member, the

adjusted basis in the member’s interest in the

pass-through entity as determined:

1. Immediately before the qualified conservation

contribution,

2. Without regard to the member’s share of any

liabilities of the pass-through entity, and

3. By the pass-through entity after taking into account

the adjustments described in items (1) and (2).

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The first exception is that this disallowance does not

apply if the qualified conservation contribution is made at

least 3 years after the latest of (i) the last date on which

the pass-through entity acquired any portion of the real

property; (ii) the last date any member of the pass-through

entity acquired any interest in the pass-through entity; and

(iii) if the interest in the donating pass-through entity is

held through 1 or more pass-through entities, (I) the last

date any such pass-through entity acquired any interest in

any other such pass-through entity, and (II) the last date

on which any member in any such pass-through entity

acquired any interest in such pass-through entity.

Second, this disallowance does not apply to a qualified

conservation contribution made by a

family pass-through

entity, defined earlier.

Third, this disallowance does not apply if the purpose of

the qualified conservation contribution is preservation of a

certified historic structure.

Easements on certified historic structures. If the

subject of your qualified conservation contribution is a

certified historic structure, check box “b” of Section B, Part

I, line 2, and the “Certified historic structure” sub-box

“b(1),” and provide the National Park Service (NPS)

project number (NPS #), which the NPS assigned to its

certified historic structure determination. NPS will have

assigned an NPS # and made this certification in

response to your submission of Part 1 of the Historic

Preservation Certification Application for this structure.

Exception. The only exception in which NPS would not

have assigned a NPS # is a building on a property

individually listed in the National Register of Historic

Places (for example, only a house located on a single

National Register listing), that building is already a

certified historic structure. In this case, instead of an NPS

#, enter five zeros (“00000”) in the NPS # field for this

single building individually listed in the National Register

of Historic Places.

Historic district building. You cannot claim a

deduction for an exterior restriction on a historic district

building unless the restriction preserves the entire exterior

of the building (including front, sides, rear, and height). In

addition to other requirements for noncash contributions,

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).

National Register building. You can claim a

deduction for the restriction of some or all of the exterior of

a National Register building. You can claim a deduction for

the restriction of some or all of the interior of a National

donations, in addition to other requirements for noncash

contributions, you must obtain a contemporaneous written

acknowledgment from the donee. For donations valued at

more than $5,000, you must obtain a qualified appraisal.

For donations valued at more than $500,000, you must

attach a qualified appraisal to your return. See

Deduction

of more than $500,000, later.

In addition, if you donate an exterior restriction on a

National Register building or historic district building 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.

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,

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.

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

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

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•

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.

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.

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.

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

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. Ash donates their car, which they bought

new in 2015 for $30,000. A used vehicle pricing guide

shows the FMV for the car in 2023 is $9,000. Ash receives

a Form 1098-C showing $7,000 as gross proceeds from

the donee’s sale of Ash’s car. The Form 1098-C provided

by the donee does not include certifications from the

donee that it made material improvements or significant

intervening use of Ash’s car or transferred the car to a

needy individual for significantly below FMV in furtherance

of the donee’s charitable purpose.

If all the requirements under section 170 are met,

including completing Section A of Form 8283 and

attaching to their return either Form 1098-C, or other

contemporaneous written acknowledgment that meets the

requirements of section 170(f)(12)(B), Ash may be entitled

to a charitable contribution deduction of $7,000.

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.

Specific Instructions

Section A

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.

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 (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, “2022 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.

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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. The condition of tangible

personal property should be stated using industry

standard terms or grading scales for the specific type of

object, when applicable to the type of tangible personal

property and when an appraisal for this property is

required. For example, when an appraisal is required,

general condition terms for artworks could include poor,

fair, good, very good, and excellent, while grading terms

for collectibles could be a numerical scale of 1 to 10. For

gemstones, the GIA universal grading standards for color,

clarity, cut, and carat are preferred.

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.

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.

If you received a copy of Form 8283 from a

pass-through entity with Section A completed, complete

your own Form 8283 Section A as instructed below in

addition to attaching the pass-through entity's Form 8283.

Column (f). State how you acquired the property. This

could be by purchase, gift, inheritance, or exchange.

Column (g). For items over $500, enter your cost or

adjusted basis. 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.

Note. If you must complete columns (e), (f), and (g) but

have reasonable cause for not providing the information

required, attach an explanation.

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. See Fair Market Value (FMV), earlier, for the

type of statement to attach.

If you are a member of a pass-through entity

completing your own Form 8283, enter the amount shown

on your K-1 to figure the deduction.

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

If you received a copy of Form 8283 from a pass-through

entity with Section B completed, complete your own Form

8283 Section B as instructed below in addition to

attaching the pass-through entity's Form 8283.

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 given to the same donee.

If you contributed similar items of property to the same

donee and claimed a deduction of more than $5,000, see

Similar Items of Property earlier, for how to report each

item of property.

Part I, Information on Donated Property

You must get a written qualified appraisal from a qualified

appraiser before completing Part I.

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.

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.

Clothing and household items not in good used con-

dition. 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 certified historic structures. If you are

claiming a deduction for a qualified conservation

contribution of an easement on the exterior of a historic

district building, you must include the qualified appraisal,

photographs, and certain other information with your

return. See

Easements on certified historic structures,

under Fair Market Value (FMV), earlier.

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

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attach the qualified appraisal of the property to your return

unless an exception applies.

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).

An appraisal is not a qualified appraisal if you 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.

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).

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. However, for a group of

similar items with aggregate value appraised at $100 or

less, the appraiser may select such items and provide a

group description of such items.

Example. You claimed a deduction of $11,000 for a

collection of four rare coins valued at $5,500, $5,400, $50,

and $50 each. Only one appraisal is required for a

collection of coins, but it must include all the required

information for two rare coins valued at $5,000 and $5,400

respectively. However, the appraiser may provide a group

description for the other two coins whose aggregate value

is appraised at $100.

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.

Line 2

Check only one box on Section B, Part I, line 2 of each

Form 8283 unless your contribution was for a qualified

conservation contribution of a certified historic structure.

Complete as many separate Forms 8283 as necessary so

that only one box has to be checked on line 2 of each

Form 8283.

Art.

Art includes paintings, sculptures, watercolors,

prints, drawings, ceramics, antiques, decorative arts,

textiles, carpets, silver, rare manuscripts, historical

memorabilia, and other similar objects.

Collectibles. Collectibles include coins, stamps, books,

gems, jewelry, sports memorabilia, dolls, etc., but not art

as defined above.

Digital assets. A digital asset is a digital representation

of value which is recorded on a cryptographically secured,

distributed ledger. Common digital assets include

convertible virtual currency and cryptocurrency, stable

coins, and non-fungible tokens (NFTs).

Other real estate. Other real estate does not include

qualified conservation contributions.

Securities. For donations of publicly traded securities in

any amount, you should only use Section A. A security is

generally considered to be publicly traded if the security is

(a) listed on a recognized stock exchange whose

quotations are published daily; (b) regularly traded on a

national or regional over-the-counter market; or (c) quoted

daily in a national newspaper of general circulation in the

case of mutual fund shares. Section B, Part I, line 2, box

“f” should only be checked for donations of nonpublicly

traded securities over $5,000. Nonpublicly traded

securities may include, but are not limited to, privately held

stock or shares in an entity such as an S corporation or a

C corporation, privately held LLC membership, or privately

held partnership interest.

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.

Members of a pass-through entity should check the same

box as indicated on the Form 8283 received from the

contributing entity.

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.

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, including the acreage of the

easement or land donated, 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.

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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.

Column (c). Include the FMV of the donated property

from the appraisal. If you jointly owned the property with

one or more other taxpayers, enter the portion of the FMV

that is allocable to your share of the property. Members in

a pass-through entity completing your own Form 8283,

enter the total appraised FMV.

Columns (d)–(f). For a contribution of a deductible

partial interest in property, enter information about the

entire property in columns (d), (e), and (f). For a qualified

conservation contribution, also include information about

the cost or adjusted basis of the partial interest in the

statement attached to Form 8283.

For all contributions, 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.

Columns (d) and (e). If the property was contributed by

a pass-through entity, both the entity and its members

should enter information about the pass-through entity’s

acquisition of the property.

Column (d). Enter the date you acquired the property

(regardless of whether there is a carryover basis). 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.” If the property

was created, produced, or manufactured by you, enter the

date it was substantially completed.

Column (e). State how you acquired the property. This

could include purchase, exchange, gift, inheritance, or

capital contribution. If there is a carryover basis, also

include the date your predecessor acquired the property.

Column (f) and (g). If you jointly owned the property with

one or more other taxpayers, enter information for your

allocable share of the property. Pass-through entities

should enter the total amounts.

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), qualified conservation

contribution relevant basis, only if you are a pass-through

entity that made a qualified conservation contribution, or if

you are a member in such a pass-through entity. If the

contribution meets the 3-year holding period exception

(previously described) and/or the family pass-through

entity exception (previously described), then the

pass-through and its members do not have to complete

column (h) unless the contribution is also for a certified

historic structure. See

Family pass-through entity, earlier.

The pass-through entity will include the sum of the

relevant basis of all members of the pass-through entity. If

a member is itself a pass-through entity, it should report

the sum of relevant basis of its own ultimate members. If a

member is not a pass-through entity, then they should

report only their own relevant basis. Relevant basis is, with

respect to any member, the portion of the member’s

modified basis in its interest in the pass-through entity

which is allocable to the portion of the real property with

respect to which the qualified conservation contribution is

made. Modified basis is, with respect to any member, the

adjusted basis in the member’s interest in the

pass-through entity as determined:

1. immediately before the qualified conservation

contribution,

2. without regard to the member’s share of any

liabilities of the pass-through entity, and

3. by the pass-through entity after taking into account

the adjustments described in items (1) and (2).

Column (i). Complete column (i), amount claimed as a

deduction, if you are a pass-through entity or a member of

a pass-through entity. If you are a pass-through entity,

enter your share of the noncash charitable contribution. If

you are a member, enter your share of the noncash

charitable contribution allocated to you by the

pass-through entity.

Part II, Partial Interests and Restricted Use

Property (Other Than Qualified Conservation

Contributions)

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.

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. line 4c is completed if the

prior year donee organization is different from the

organization in Section B, Part V.

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. 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.

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All shares of nonpublicly traded stock or items in a set

are considered one item. For example, a book collection

by the same author, components of a stereo system, or six

place settings of a pattern of silverware are one item for

the $500 test.

Example. You donated books valued at $6,000. The

appraisal states that one of the items, a book by author

“X,” is worth $400. You do not include the remaining books

in Part III because each of them has an appraised value of

over $500. If you included the book by author X as

Property A on Section B, Part I, line 3, and entered $400 in

column (c), the only required entry in Part III is “Property

A.”

Part IV, Declaration of Appraiser

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 2 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 they are paid.

3. The appraiser makes a declaration in the appraisal

that, because of their experience and education, they are

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.

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.

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.

Persons who cannot be qualified appraisers are listed

in Part IV of Section B–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.

Appraisal fees cannot be based on a percentage of the

appraised value. See Regulations section 1.170A-17(a)

(9).

Identifying number. Each 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 and sign

the Donee Acknowledgment in 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). You

should clarify to the donee that the date for which the

donee received the donated property is the date of

documented delivery of the easement to the recorder.

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.

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.

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Failure To File Form 8283

Your deduction generally will be disallowed if you fail to:

•

Attach a required Form 8283, competed as required, 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 historically significant building, 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.

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 current year, you must attach to your

current return a completed copy of the Form 8283 from the

previous year. Also, if an appraisal was required to be

attached to the previous return, you must attach a copy of

the appraisal to your current return. Separate Forms 8283

need to be submitted for each contribution that is carried

over from the previous year to the current 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.

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 ........................... 19 min.

Learning about the law or the form ............. 29 min.

Preparing the form ........................ 1 hr. 4

min.

Copying, assembling, and sending the form

to the IRS .............................. 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.