Federal Donee Information Return

Donee Information Return
Form 8282 (Rev. October 2021)
Form

8282

(Rev. October 2021)
Department of the Treasury
Internal Revenue Service

Donee Information Return

OMB No. 1545-0047

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

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

Give a Copy to Donor

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

Identifying Information
Employer identification number

Name of charitable organization (donee)

Print
or
Type

Part I

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

Information on ORIGINAL DONOR and SUCCESSOR DONEE Receiving the Property

1a

Name of original donor of the property

1b

1c

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

1d

City or town, state, and ZIP code

Identifying number(s)

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

Name of charitable organization

2c

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

2d

City or town, state, and ZIP code

Part II

2b

Employer identification number

Information on PREVIOUS DONEES. Complete this part only if the organization was not the first
donee to receive the property. See the instructions before completing lines 3a through 4d.

3a

Name of original donee

3c

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

3d

City or town, state, and ZIP code

4a

Name of preceding donee

4c

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

4d

City or town, state, and ZIP code

For Paperwork Reduction Act Notice, see Instructions for Form 990.

Cat. No. 62307Y

3b

Employer identification number

4b

Employer identification number

Form 8282 (Rev. 10-2021)

Page 2

Form 8282 (Rev. 10-2021)

Part III

Information on DONATED PROPERTY

1. Description of the donated property sold,
exchanged, or otherwise disposed of and how the
organization used the property. (If you need more
space, attach a separate statement.)

2. Did the
disposition
involve the
organization’s
entire interest
in the
property?

3. Was the
use related
to the
organization’s
exempt
purpose or
function?

Yes

Yes

No

4. Information on use of property.
• If you answered “Yes” to question 3 and the property was
tangible personal property, describe how the organization’s
use of the property furthered its exempt purpose or function.
Also complete Part IV below.
• If you answered “No” to question 3 and the property was
tangible personal property, describe the organization’s
intended use (if any) at the time of the contribution. Also
complete Part IV below, if the intended use at the time of the
contribution was related to the organization’s exempt
purpose or function and it became impossible or infeasible
to implement.

No

A
B
C
D

Donated Property
A
5

6

7

8

B

C

D

Date the organization received the
donated property (MM/DD/YY)

/

/

/

/

/

/

/

/

Date the original donee received the
property (MM/DD/YY)

/

/

/

/

/

/

/

/

Date the property was sold, exchanged,
or otherwise disposed of (MM/DD/YY)

/

/

/

/

/

/

/

/

Amount received upon disposition

Part IV

$

$

$

$

Certification

You must sign the certification below if any property described in Part III above is tangible personal property and:
• You answered “Yes” to question 3 above, or
• You answered “No” to question 3 above and the intended use of the property became impossible or infeasible to implement.
Under penalties of perjury and the penalty under section 6720B, I certify that either: (1) the use of the property that meets the
above requirements, and is described above in Part III, was substantial and related to the donee organization’s exempt purpose
or function; or (2) the donee organization intended to use the property for its exempt purpose or function, but the intended use
has become impossible or infeasible to implement.

▶

Signature of officer

Title

▶

Date

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Sign
Here

▶

Signature of officer

Title

▶

Date

Type or print name
Form 8282 (Rev. 10-2021)

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Form 8282 (Rev. 10-2021)

General Instructions
Section references are to the Internal
Revenue Code.
Future developments. For the latest
information about developments related
to Form 8282 and its instructions, such
as legislation enacted after they were
published, go to www.irs.gov/Form8282.

Purpose of Form
Donee organizations use Form 8282 to
report information to the IRS and donors
about dispositions of certain charitable
deduction property made within 3 years
after the donor contributed the property.

Definitions
For Form 8282 and these
instructions, the term “donee”
includes all donees, unless
CAUTION
specific reference is made to
“original” or “successor” donees.

▲
!

Original donee. The first donee to or for
which the donor gave the property. The
original donee is required to sign Form
8283, Noncash Charitable Contributions,
Section B. Donated Property Over $5,000
(Except Certain Publicly Traded
Securities), presented by the donor for
charitable deduction property.
Successor donee. Any donee of
property other than the original donee.
Charitable deduction property. Any
donated property (other than money and
publicly traded securities) if the claimed
value exceeds $5,000 per item or group
of similar items donated by the donor to
one or more donee organizations. This is
the property listed in Section B on Form
8283.

Who Must File
Original and successor donee
organizations must file Form 8282 if they
sell, exchange, consume, or otherwise
dispose of (with or without consideration)
charitable deduction property (or any
portion) within 3 years after the date the
original donee received the property. See
Charitable deduction property above.
If the organization sold, exchanged, or
otherwise disposed of motor vehicles,
airplanes, or boats, see Pub. 526,
Charitable Contributions.
Exceptions. There are two situations
where Form 8282 does not have to be
filed.

1. Items valued at $500 or less. The
organization does not have to file Form
8282 if, at the time the original donee
signed Section B of Form 8283, the
donor had signed a statement on Form
8283 that the appraised value of the
specific item was not more than $500. If
Form 8283 contains more than one item,
this exception applies only to those items
that are clearly identified as having a
value of $500 or less. However, for
purposes of the donor’s determination of
whether the appraised value of the item
exceeds $500, all shares of nonpublicly
traded stock, or items that form a set, are
considered one item. For example, a
collection of books written by the same
author, components of a stereo system,
or six place settings of a pattern of
silverware are considered one item.
2. Items consumed or distributed for
charitable purpose. The organization
does not have to file Form 8282 if an
item is consumed or distributed, without
consideration, in fulfilling your purpose or
function as a tax-exempt organization.
For example, no reporting is required for
medical supplies consumed or distributed
by a tax-exempt relief organization in
aiding disaster victims.

Where To File
Send Form 8282 to the Department of
Treasury, Internal Revenue Service
Center, Ogden, UT 84201-0027.

Other Requirements
Information the organization must give
a successor donee. If the property is
transferred to another charitable
organization within the 3-year period
discussed earlier, the organization must
give the successor donee all of the
following information.
1. The name, address, and EIN of the
organization.
2. A copy of Section B of Form 8283
that the organization received from the
donor or a preceding donee. The
preceding donee is the one who gave the
organization the property.
3. A copy of this Form 8282, within 15
days after the organization files it.
The organization must furnish items 1
and 2 above within 15 days after the
latest of the date:
• The organization transferred the
property,

When To File

• The original donee signed Section B of
Form 8283, or

If the organization disposes of charitable
deduction property within 3 years of the
date the original donee received it and
the organization does not meet exception
1 or 2 above, the organization must file
Form 8282 within 125 days after the date
of disposition.

• The organization received a copy of
Section B of Form 8283 from the
preceding donee if the organization is
also a successor donee.

Exception. If the organization did not file
because it had no reason to believe the
substantiation requirements applied to
the donor, but the organization later
becomes aware that the substantiation
requirements did apply, the organization
must file Form 8282 within 60 days after
the date it becomes aware it was liable.
For example, this exception would apply
where Section B of Form 8283 is
furnished to a successor donee after the
date that donee disposes of the
charitable deduction property.
Missing information. If Form 8282 is
filed by the due date, enter the
organization’s name, address, and
employer identification number (EIN) and
complete at least Part III, columns 1, 2,
3, and 4; and Part IV. The organization
does not have to complete the remaining
items if the information is not available.
For example, the organization may not
have the information necessary to
complete all entries if the donor did not
make Section B of Form 8283 available.

Information the successor donee must
give the organization. The successor
donee organization to whom the
organization transferred this property is
required to give the organization its
name, address, and EIN within 15 days
after the later of:
• The date the organization transferred
the property, or
• The date the successor donee received
a copy of Section B of Form 8283.

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Form 8282 (Rev. 10-2021)

Information the organization must give
the donor. The organization must give a
copy of Form 8282 to the original donor
of the property.
Recordkeeping. The organization must
keep a copy of Section B of Form 8283 in
its records.

Penalties
Failure to file penalty. The organization
may be subject to a penalty if it fails to
file this form by the due date, fails to
include all of the information required to
be shown on the filed form, or includes
incorrect information on the filed form.
The penalty is generally $50 per form.
For more details, see sections 6721 and
6724.
Fraudulent identification of exempt
use property. A $10,000 penalty may
apply to any person who identifies in
Part III tangible personal property the
organization sold, exchanged, or
otherwise disposed of, as having a use
that is related to a purpose or function
knowing that such property was not
intended for such a use. For more
details, see section 6720B.

Specific Instructions
Part I
Line 1a. Enter the name of the original
donor.
Line 1b. The donor’s identifying number
may be either an employer identification
number or a social security number, and
should be the same number provided on
page 2 of Form 8283.
Line 1c and 1d. Enter the last known
address of the original donor.
Lines 2a–2d. Complete these lines if
the organization gave the property to
another charitable organization
successor donee (defined earlier). If the
organization is an original donee, skip
Part II and go to Part III.

Part II

How To Get Tax Help

Complete Part II only if the organization
is a successor donee. If the organization
is the original donee, do not complete
any lines in Part II; go directly to Part III.

Internet

If the organization is the second
donee, complete lines 3a through 3d. If
the organization is the third or later
donee, complete lines 3a through 4d.
On lines 4a through 4d, give information
on the preceding donee.

Part III
Column 1. For charitable deduction
property that the organization sold,
exchanged, or otherwise disposed of
within 3 years of the original
contribution, describe each item in
detail. For a motor vehicle, include the
vehicle identification number. For a boat,
include the hull identification number.
For an airplane, include the aircraft
identification number. Additionally, for
the period of time the organization
owned the property, explain how it was
used. If additional space is needed,
attach a statement.
Column 3. Check “Yes” if the
organization’s use of the charitable
deduction property was related to its
exempt purpose or function. Check “No”
if the organization sold, exchanged, or
otherwise disposed of the property
without using it.

Part IV
Certification. Sign and date the
certification if any property described in
Part III is tangible personal property and
you answered “Yes” to Part III, question
3, or you answered “No” to Part III,
question 3 and the intended use of the
property became impossible or
infeasible to implement.

Signature
Form 8282 is not valid unless it is signed
by an officer of the organization. Be sure to
include the title of the person signing the
form and the date the form was signed.

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