IRS Form 8283 reports information about noncash charitable contributions when the total deduction for noncash gifts exceeds $500.
Individuals, partnerships, and corporations may need the form. The required section, appraisal, appraiser signature, and donee acknowledgement depend on the type and claimed value of donated property.
Last reviewed: July 30, 2026. This article is for general educational purposes and does not replace advice from a qualified tax, legal, financial, or student-aid professional.
What Is IRS Form 8283?
Form 8283 supports a charitable deduction; it does not create eligibility by itself. The donor must give qualifying property to an eligible organization, substantiate the contribution, determine allowable value, and satisfy any appraisal rules.
Cash, checks, and ordinary monetary donations are not reported on Form 8283. Different records and limitations apply to vehicles, publicly traded securities, inventory, intellectual property, conservation easements, and property subject to debt.
Who Should Use IRS Form 8283?
- Individuals whose total deduction for noncash contributions exceeds $500.
- Partnerships and S corporations reporting noncash contributions that flow to owners.
- C corporations claiming covered noncash charitable deductions.
- Donors of property valued above appraisal thresholds who must complete Section B and obtain signatures.
- Not taxpayers reporting only cash contributions.
How to Use or Complete IRS Form 8283
- Verify that the recipient is an eligible charitable organization and obtain a contemporaneous written acknowledgement when required.
- Identify each item or similar group of property, acquisition date, adjusted basis, fair market value, valuation method, and date contributed.
- Determine whether Section A or Section B applies.
- Obtain a qualified appraisal by the required deadline when the property and claimed value trigger the appraisal rule.
- Obtain the qualified appraiser’s declaration and donee acknowledgement when required.
- Attach Form 8283 to the return claiming the deduction and retain the appraisal and supporting records.
- Monitor any later donee disposition information that may affect IRS reporting.
Section A vs. Section B
Section A generally covers donated property for which the claimed deduction is more than $500 but not more than $5,000, along with certain publicly traded securities and other categories treated under the instructions.
Section B generally applies when the claimed deduction for an item or group of similar items exceeds $5,000. It usually requires a qualified appraisal, appraiser declaration, and donee signature, subject to specific exceptions.
Valuing Donated Property
Fair market value is generally the price at which property would change hands between a willing buyer and willing seller, neither under compulsion and both informed of relevant facts. Original cost, replacement cost, sentimental value, and a charity’s intended asking price are not automatically fair market value.
Publication 561 explains valuation methods. For valuable art, real estate, closely held stock, collectibles, or unusual property, a qualified appraisal and experienced adviser may be essential.
Qualified Appraisal Rules
A qualified appraisal must be prepared, signed, and dated by a qualified appraiser and contain the information required by regulations and form instructions. Timing rules specify when the appraisal may be made and how long after the return due date it may remain valid.
Attaching the appraisal to the return is required for certain high-value or special property. In other cases, retain it rather than attaching it. A donee signature acknowledges receipt only; it does not certify value.
Special Property Categories
- Vehicles, boats, and airplanes may require Form 1098-C and deduction limits tied to the charity’s use or sale.
- Publicly traded securities have special reporting and appraisal exceptions.
- Clothing and household items generally must be in good used condition or better, subject to an appraisal exception for certain items.
- Intellectual property, inventory, conservation easements, and partial interests follow additional rules.
- Property held one year or less or property that would generate ordinary income may produce a deduction below fair market value.
Before You File or Submit
- Use the current official version. Tax forms, addresses, thresholds, and electronic filing procedures can change. Download the form or instructions from the issuing agency immediately before use.
- Match names and taxpayer identification numbers. Confirm that legal names, SSNs, ITINs, EINs, plan numbers, and tax periods agree with the related return and agency records.
- Gather supporting records first. Keep calculations, statements, notices, authorizations, appraisals, receipts, and other documents that support every entry.
- Check the deadline and delivery method. An extension to file does not necessarily extend the time to pay. Private carriers also may require a different street address than USPS.
- Sign where required. An unsigned paper form, missing consent, or incomplete electronic authentication can delay or invalidate a submission.
- Keep a complete copy. Retain the filed form, attachments, confirmation number, proof of mailing, fax confirmation, and payment record.
Common Mistakes to Avoid
- Reporting cash donations on Form 8283.
- Splitting similar donated items to avoid the $5,000 appraisal threshold.
- Using an unqualified appraiser or obtaining the appraisal outside the permitted period.
- Treating the donee acknowledgement as agreement with the claimed value.
- Failing to reduce the deduction for ordinary-income property, short-term property, or other limitation.
- Omitting basis, acquisition method, or an explanation required by the form.
What Happens After Submission?
The deduction and Form 8283 remain subject to IRS examination. The donor should be able to produce the written acknowledgement, appraisal, photographs, purchase records, basis evidence, and valuation analysis.
A charity that disposes of certain donated property within the reporting period may file Form 8282. A disposition inconsistent with the donor’s stated intended use can affect the deduction in some cases.
Processing time is not the same as a legal deadline. Do not submit a duplicate merely because an acknowledgement or response has not arrived. First check the relevant online status tool, confirmation record, or official contact channel. If the agency requests more information, respond by the date and method stated in the notice.
Records to Keep
Keep a copy of the completed submission and all documents used to prepare it. Your file should also contain the tax-year or period involved, the date submitted, the delivery method, any confirmation or tracking number, and notes about later agency correspondence. Retention periods depend on the form and issue, so follow the specific instructions and keep records longer when they may remain material to an audit, refund claim, basis calculation, collection case, election, or amended return.
Frequently Asked Questions
Is Form 8283 required for a $600 furniture donation?
If total noncash deductions exceed $500, Form 8283 is generally required. The deductible value still needs support.
Does the charity determine the value?
No. Valuation is the donor’s responsibility. The charity’s acknowledgement of receipt is not a valuation.
Do I attach the full appraisal?
Only when the instructions require it for the property and claimed amount. Otherwise retain it with records.
Can one appraisal cover similar items?
Potentially, but similar-property aggregation and appraisal rules are technical. Do not divide related gifts merely to avoid a threshold.
Official Resources
Bottom line: Aggregate similar gifts, value them under IRS standards, use the correct section, secure any required appraisal and signatures on time, and keep complete substantiation.