양식 8283 지침
양식 8283, Noncash 자선 기부
12월 2023일
관련 양식
- 양식 8283 - Noncash 자선 기부
Department of the Treasury
Internal Revenue Service
Instructions for Form 8283
Noncash Charitable Contributions
(Rev. December 2023)
Section references are to the Internal Revenue Code
unless otherwise noted.
value (FMV) before you determine if you must file Form
Form 8283 is filed by individuals, partnerships, and
Future Developments
corporations.
Information about any future developments affecting Form
8283 (such as legislation enacted after we release it) will
be posted at IRS.gov/Form8283
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.
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
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.
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:
General Instructions
Purpose of Form
Use Form 8283 to report information about noncash
charitable contributions.
A copy of the Form 8283 from the donating entity where
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the contribution was originally reported,
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.
A copy (or copies) of the Form 8283 from any other
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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
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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
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
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
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).
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.
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.
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.
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).
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.
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
File Form 8283, later.
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
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.
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
You must attach the completed Form 8283 with all
the required signatures to your tax return, either as
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CAUTION
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.
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family are defined as the spouse of such individual and
any individual described in section 152(d)(2)(A)–(G).
books, clothing, jewelry, nonpublicly traded stock, land, or
buildings.
Section A. Include in Section A only the following items.
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.
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)),
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.
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.
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
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Similar Items of Property
private nonoperating foundations. This rule does not apply
to qualified appreciated stock;
Similar items of property are items of the same general
category or type, such as coin collections, paintings,
You choose the 50% limit instead of the special 30%
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limit for capital gain property given to 50% limit
organizations;
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easement is the sales price of a comparable easement. If
there are no comparable sales, the before and after
method may be used.
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defined later);
The contributed property is certain taxidermy property;
The contributed property is tangible personal property
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For any qualified conservation contribution, you must
that is put to an unrelated use (as defined in Pub. 526) by
the charity; or
attach a statement that:
Identifies the conservation purposes furthered by your
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The contributed property is certain tangible personal
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donation;
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).
Shows, if before and after valuation is used, the FMV of
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the underlying property before and after the gift;
States whether you made the donation in order to get a
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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
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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.
property nearby, describes that interest;
Provides the cost or adjusted basis of the qualified
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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
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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
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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.
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
If an appraisal is required, it must be made by a
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
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
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
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.
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
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.
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:
Qualified Vehicle Donations
A signed copy of a qualified appraisal,
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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.
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.
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
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vehicle in an arm's length transaction to an unrelated
party; or
In addition, if you donate an exterior restriction on a
National Register building or historic district building and
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Date of the contribution, if the donee organization will
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.
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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
More information. For details, see Pub. 526 or Notice
2005-44. Notice 2005-44, 2005-25 I.R.B. 1287, is
Additional Information
You may want to see Pub. 526 and Pub. 561. If you
contributed depreciable property, see Pub. 544, Sales and
Other Disposition of Assets.
If any of the following exceptions apply, your deduction
is not limited to the gross proceeds received from the sale.
Instead, you generally can deduct the vehicle's FMV on
the date of the contribution if the donee organization:
Makes a significant intervening use of the vehicle before
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Specific Instructions
Section A
transferring it,
Makes a material improvement to the vehicle before
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transferring it, or
Gives or sells the vehicle to a needy individual for a
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Line 1
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.
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.
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
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.
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
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
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.
“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:
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.”
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.
For publicly traded securities, enter only if you held the
securities for more than 12 months.
Generally, you do not need to attach the appraisals to
your return but you should keep them for your records. But
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
under Fair Market Value (FMV), earlier.
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
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.
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
Examples of entries to make include “Appraisal,”
7
attach the qualified appraisal of the property to your return
unless an exception applies.
Art. Art includes paintings, sculptures, watercolors,
prints, drawings, ceramics, antiques, decorative arts,
textiles, carpets, silver, rare manuscripts, historical
memorabilia, and other similar objects.
Appraisal Requirements
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).
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.
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
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.
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.
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.
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.
8
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
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.
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.
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
Part III, Taxpayer (Donor) Statement
pass-through and its members do not have to complete
column (h) unless the contribution is also for a certified
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
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
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.
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.
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.”
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.
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:
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.
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.
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.
2. The individual regularly prepares appraisals for
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.
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.
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.
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
10
with these laws and to allow us to figure and collect the
right amount of tax.
Failure To File Form 8283
Your deduction generally will be disallowed if you fail to:
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.
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.
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.
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.
Recordkeeping .
Learning about the law or the form
Preparing the form
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19 min.
29 min.
1 hr. 4
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Copying, assembling, and sending the form
to the IRS
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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.
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
11