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, Information 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 entities). 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 

Jan 17, 2024 Cat. No. 62730R
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 

Register building or historic district building. For these 

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, 

copyright (other than a copyright described in section 

1221(a)(3) or 1231(b)(1)(C)), trademark, trade name, 

trade secret, know-how, software (other than software 

described in section 197(e)(3)(A)(i)), or similar property, or 

applications or registrations of such property.

However, you may be able to claim additional charitable 

contribution deductions in the year of the contribution and 

later years based on a percentage of the donee's net 

income, if any, from the property. The amount of the 

donee's net income from the property will be reported to 

you on Form 8899, Notice of Income From Donated 

Intellectual Property. See Pub. 526 for details.

Clothing and household items. The FMV of used 

household items and clothing is usually much lower than 

when new. A good measure of value might be the price 

that buyers of these used items actually pay in 

consignment or thrift shops. You can also review classified 

ads in the newspaper or on the Internet to see what similar 

products sell for.

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.

6
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 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 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 

7
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.

8
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.

9
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.

10
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.

11