Form 8282 

(Rev. October 2021) 

Department of the Treasury 

Internal Revenue Service 

Donee Information Return 

(Sale, Exchange, or Other Disposition of Donated Property) 

▶ Go to www.irs.gov/Form8282 for latest information.

OMB No. 1545-0047 

Give a Copy to Donor 

Parts To Complete 

• If the organization is an original donee, complete Identifying Information, Part I (lines 1a–1d and, if applicable, lines 2a–2d), and Part III.

• If the organization is a successor donee, complete Identifying Information, Part I, Part II, and Part III. 

Identifying Information 

Print 

or 

Type 

Name of charitable organization (donee) Employer identification number

Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address) 

City or town, state, and ZIP code 

Part I Information on ORIGINAL DONOR and SUCCESSOR DONEE Receiving the Property 

1a Name of original donor of the property 1b Identifying number(s) 

1c Address (number, street, and room or suite no.) (P.O. box no. if mail is not delivered to the street address) 

1d City or town, state, and ZIP code 

Note. Complete lines 2a–2d only if the organization gave this property to another charitable organization (successor donee). 

2a Name of charitable organization 2b Employer identification number

2c Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address) 

2d City or town, state, and ZIP code 

Part II Information on PREVIOUS DONEES. Complete this part only if the organization was not the first 

donee to receive the property. See the instructions before completing lines 3a through 4d. 

3a Name of original donee 3b Employer identification number

3c Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address) 

3d City or town, state, and ZIP code 

4a Name of preceding donee 4b Employer identification number

4c Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address) 

4d City or town, state, and ZIP code 

For Paperwork Reduction Act Notice, see Instructions for Form 990. Cat. No. 62307Y Form 8282 (Rev. 10-2021) 
Form 8282 (Rev. 10-2021) Page 2 

Part III Information on DONATED PROPERTY 

1. Description of the donated property sold, 

exchanged, or otherwise disposed of and how the 

organization used the property. (If you need more 

space, attach a separate statement.) 

2. Did the 

disposition 

involve the 

organization’s 

entire interest 

in the 

property? 

Yes No 

3. Was the 

use related 

to the 

organization’s 

exempt 

purpose or 

function? 

Yes No 

4. Information on use of property. 

• If you answered “Yes” to question 3 and the property was 

tangible personal property, describe how the organization’s 

use of the property furthered its exempt purpose or function. 

Also complete Part IV below. 

• If you answered “No” to question 3 and the property was 

tangible personal property, describe the organization’s 

intended use (if any) at the time of the contribution. Also 

complete Part IV below, if the intended use at the time of the 

contribution was related to the organization’s exempt 

purpose or function and it became impossible or infeasible 

to implement.

A 

B 

C 

D 

Donated Property 

A B C D 

5 Date the organization received the 

donated property (MM/DD/YY) / / / / / / / /

6 Date the original donee received the 

property (MM/DD/YY) / / / / / / / /

7 Date the property was sold, exchanged, 

or otherwise disposed of (MM/DD/YY) / / / / / / / /

8 Amount received upon disposition $ $ $ $ 

Part IV Certification 

You must sign the certification below if any property described in Part III above is tangible personal property and: 

• You answered “Yes” to question 3 above, or 

• You answered “No” to question 3 above and the intended use of the property became impossible or infeasible to implement. 

Under penalties of perjury and the penalty under section 6720B, I certify that either: (1) the use of the property that meets the 

above requirements, and is described above in Part III, was substantial and related to the donee organization’s exempt purpose 

or function; or (2) the donee organization intended to use the property for its exempt purpose or function, but the intended use 

has become impossible or infeasible to implement. 

▶ Signature of officer Title ▶ Date 

Sign 

Here 

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and 

statements, and to the best of my knowledge and belief, it is true, correct, and complete. 

▶ Signature of officer Title ▶ Date 

Type or print name 

Form 8282 (Rev. 10-2021) 
Form 8282 (Rev. 10-2021) Page 3 

General Instructions 

Section references are to the Internal 

Revenue Code. 

Future developments. For the latest 

information about developments related 

to Form 8282 and its instructions, such 

as legislation enacted after they were 

published, go to www.irs.gov/Form8282.

Purpose of Form 

Donee organizations use Form 8282 to 

report information to the IRS and donors 

about dispositions of certain charitable 

deduction property made within 3 years 

after the donor contributed the property. 

Definitions 

▲!

CAUTION

For Form 8282 and these 

instructions, the term “donee” 

includes all donees, unless 

specific reference is made to 

 “original” or “successor” donees. 

Original donee. The first donee to or for 

which the donor gave the property. The 

original donee is required to sign Form 

8283, Noncash Charitable Contributions, 

Section B. Donated Property Over $5,000 

(Except Certain Publicly Traded 

Securities), presented by the donor for 

charitable deduction property. 

Successor donee. Any donee of 

property other than the original donee. 

Charitable deduction property. Any 

donated property (other than money and 

publicly traded securities) if the claimed 

value exceeds $5,000 per item or group 

of similar items donated by the donor to 

one or more donee organizations. This is 

the property listed in Section B on Form 

8283. 

Who Must File 

Original and successor donee 

organizations must file Form 8282 if they 

sell, exchange, consume, or otherwise 

dispose of (with or without consideration) 

charitable deduction property (or any 

portion) within 3 years after the date the 

original donee received the property. See 

Charitable deduction property above. 

If the organization sold, exchanged, or 

otherwise disposed of motor vehicles, 

airplanes, or boats, see Pub. 526, 

Charitable Contributions. 

Exceptions. There are two situations 

where Form 8282 does not have to be 

filed. 

1. Items valued at $500 or less. The 

organization does not have to file Form 

8282 if, at the time the original donee 

signed Section B of Form 8283, the 

donor had signed a statement on Form 

8283 that the appraised value of the 

specific item was not more than $500. If 

Form 8283 contains more than one item, 

this exception applies only to those items 

that are clearly identified as having a 

value of $500 or less. However, for 

purposes of the donor’s determination of 

whether the appraised value of the item 

exceeds $500, all shares of nonpublicly 

traded stock, or items that form a set, are 

considered one item. For example, a 

collection of books written by the same 

author, components of a stereo system, 

or six place settings of a pattern of 

silverware are considered one item. 

2. Items consumed or distributed for 

charitable purpose. The organization 

does not have to file Form 8282 if an 

item is consumed or distributed, without 

consideration, in fulfilling your purpose or 

function as a tax-exempt organization. 

For example, no reporting is required for 

medical supplies consumed or distributed 

by a tax-exempt relief organization in 

aiding disaster victims. 

When To File 

If the organization disposes of charitable 

deduction property within 3 years of the 

date the original donee received it and 

the organization does not meet exception 

1 or 2 above, the organization must file 

Form 8282 within 125 days after the date 

of disposition. 

Exception. If the organization did not file 

because it had no reason to believe the 

substantiation requirements applied to 

the donor, but the organization later 

becomes aware that the substantiation 

requirements did apply, the organization 

must file Form 8282 within 60 days after 

the date it becomes aware it was liable. 

For example, this exception would apply 

where Section B of Form 8283 is 

furnished to a successor donee after the 

date that donee disposes of the 

charitable deduction property. 

Missing information. If Form 8282 is 

filed by the due date, enter the 

organization’s name, address, and 

employer identification number (EIN) and 

complete at least Part III, columns 1, 2, 

3, and 4; and Part IV. The organization 

does not have to complete the remaining 

items if the information is not available. 

For example, the organization may not 

have the information necessary to 

complete all entries if the donor did not 

make Section B of Form 8283 available. 

Where To File 

Send Form 8282 to the Department of 

Treasury, Internal Revenue Service 

Center, Ogden, UT 84201-0027. 

Other Requirements 

Information the organization must give 

a successor donee. If the property is 

transferred to another charitable 

organization within the 3-year period 

discussed earlier, the organization must 

give the successor donee all of the 

following information. 

1. The name, address, and EIN of the 

organization. 

2. A copy of Section B of Form 8283 

that the organization received from the 

donor or a preceding donee. The 

preceding donee is the one who gave the 

organization the property. 

3. A copy of this Form 8282, within 15 

days after the organization files it. 

The organization must furnish items 1 

and 2 above within 15 days after the 

latest of the date: 

• The organization transferred the 

property, 

• The original donee signed Section B of 

Form 8283, or 

• The organization received a copy of 

Section B of Form 8283 from the 

preceding donee if the organization is 

also a successor donee. 

Information the successor donee must 

give the organization. The successor 

donee organization to whom the 

organization transferred this property is 

required to give the organization its 

name, address, and EIN within 15 days 

after the later of: 

• The date the organization transferred 

the property, or 

• The date the successor donee received 

a copy of Section B of Form 8283. 
Form 8282 (Rev. 10-2021) Page 4 

Information the organization must give 

the donor. The organization must give a 

copy of Form 8282 to the original donor 

of the property. 

Recordkeeping. The organization must 

keep a copy of Section B of Form 8283 in 

its records. 

Penalties 

Failure to file penalty. The organization 

may be subject to a penalty if it fails to 

file this form by the due date, fails to 

include all of the information required to 

be shown on the filed form, or includes 

incorrect information on the filed form. 

The penalty is generally $50 per form. 

For more details, see sections 6721 and 

6724. 

Fraudulent identification of exempt 

use property. A $10,000 penalty may 

apply to any person who identifies in 

Part III tangible personal property the 

organization sold, exchanged, or 

otherwise disposed of, as having a use 

that is related to a purpose or function 

knowing that such property was not 

intended for such a use. For more 

details, see section 6720B. 

Specific Instructions 

Part I 

Line 1a. Enter the name of the original 

donor. 

Line 1b. The donor’s identifying number 

may be either an employer identification 

number or a social security number, and 

should be the same number provided on 

page 2 of Form 8283. 

Line 1c and 1d. Enter the last known 

address of the original donor. 

Lines 2a–2d. Complete these lines if 

the organization gave the property to 

another charitable organization 

successor donee (defined earlier). If the 

organization is an original donee, skip 

Part II and go to Part III. 

Part II 

Complete Part II only if the organization 

is a successor donee. If the organization 

is the original donee, do not complete 

any lines in Part II; go directly to Part III. 

If the organization is the second 

donee, complete lines 3a through 3d. If 

the organization is the third or later 

donee, complete lines 3a through 4d. 

On lines 4a through 4d, give information 

on the preceding donee. 

Part III 

Column 1. For charitable deduction 

property that the organization sold, 

exchanged, or otherwise disposed of 

within 3 years of the original 

contribution, describe each item in 

detail. For a motor vehicle, include the 

vehicle identification number. For a boat, 

include the hull identification number. 

For an airplane, include the aircraft 

identification number. Additionally, for 

the period of time the organization 

owned the property, explain how it was 

used. If additional space is needed, 

attach a statement. 

Column 3. Check “Yes” if the 

organization’s use of the charitable 

deduction property was related to its 

exempt purpose or function. Check “No” 

if the organization sold, exchanged, or 

otherwise disposed of the property 

without using it. 

Part IV 

Certification. Sign and date the 

certification if any property described in 

Part III is tangible personal property and 

you answered “Yes” to Part III, question 

3, or you answered “No” to Part III, 

question 3 and the intended use of the 

property became impossible or 

infeasible to implement.

Signature 

Form 8282 is not valid unless it is signed 

by an officer of the organization. Be sure to 

include the title of the person signing the 

form and the date the form was signed. 

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