Federal Noncash Charitable Contributions

Noncash Charitable Contributions
Form 8283 (Rev. December 2023)
Form

8283

(Rev. December 2023)
Department of the Treasury
Internal Revenue Service

Noncash Charitable Contributions

OMB No. 1545-0074

Attach one or more Forms 8283 to your tax return if you claimed a total deduction
of over $500 for all contributed property.
Go to www.irs.gov/Form8283 for instructions and the latest information.

Attachment
Sequence No. 155

Identifying number

Name(s) shown on your income tax return

Enter the entity name and identifying number from the tax return where the noncash charitable contribution was originally reported, if
different from above.
Name:
Identifying number:
Check this box if a family pass-through entity made the noncash charitable contribution. See instructions . . . . . . . .
Note: Figure the amount of your contribution deduction before completing this form. See your tax return instructions.

Section A. Donated Property of $5,000 or Less and Publicly Traded Securities—List in this section only an item
(or a group of similar items) for which you claimed a deduction of $5,000 or less. Also list publicly traded
securities and certain other property even if the deduction is more than $5,000. If you need more space,
attach a statement. See instructions.
1

(a) Name and address of the
donee organization

(b) If donated property is a vehicle (see instructions),
check the box. Also enter the vehicle identification
number (unless Form 1098-C is attached).

(c) Description and condition of donated property
(For a vehicle, enter the year, make, model, and
mileage. For securities and other property,
see instructions.)

A
B
C
D
Note: If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g).
(d) Date of the
contribution

(e) Date acquired
by donor (mo., yr.)

(f) How acquired
by donor

(g) Donor’s cost
or adjusted basis

(h) Fair market value
(see instructions)

(i) Method used to determine
the fair market value

A
B
C
D

Section B. Donated Property Over $5,000 (Except Publicly Traded Securities, Vehicles, Intellectual Property or
Inventory Reportable in Section A)—Complete this section for one item (or a group of similar items) for which
you claimed a deduction of more than $5,000 per item or group (except contributions reportable in Section A).
Provide a separate form for each item donated unless it is part of a group of similar items. A qualified appraisal
is required for items reportable in Section B and in certain cases must be attached. See instructions.
Part I
Information on Donated Property
2

3

Check the box that describes the type of property donated. See instructions for definitions.
Art (contribution of $20,000 or more)
d
Other real estate
i
a
b
j
Qualified conservation contribution
e
Equipment
b(1)
f
k
Certified historic structure
Securities
NPS #
Collectibles
g
l
h
Art (contribution of less than $20,000)
Intellectual property
c
(a) Description of donated property (if you need
more space, attach a separate statement)

Vehicles
Clothing and household items
Digital assets
Other

(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.

(c) Appraised fair
market value

A
B
C
(d) Date acquired
by donor
(mo., yr.)

(e) How acquired by donor

(f) Donor’s cost or
adjusted basis

(g) For bargain sales,
enter amount
received

(h) Qualified
conservation
contribution
relevant basis
(see instructions)

(i) Amount claimed
as a deduction
(see instructions)

A
B
C
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 62299J

Form 8283 (Rev. 12-2023)

Page 2

Form 8283 (Rev. 12-2023)

Identifying number

Name(s) shown on your income tax return

Part II

Partial Interests and Restricted Use Property (Other Than Qualified Conservation Contributions)—
Complete lines 4a through 4e if you gave less than an entire interest in a property listed in Section B, Part I.
Complete lines 5a through 5c if conditions were placed on a contribution listed in Section B, Part I; also
attach the required statement. See instructions.

4a

Enter the letter from Section B, Part I that identifies the property for which you gave less than an entire interest
If Section B, Part II applies to more than one property, attach a separate statement.
b Total amount claimed as a deduction for the property listed in Section B, Part I: (1) For this tax year . .
(2) For any prior tax years
c Name and address of each organization to which any such contribution was made in a prior year (complete only if different
from the donee organization in Section B, Part V, below):
Name of charitable organization (donee)
Address (number, street, and room or suite no.)

City or town, state, and ZIP code

d For tangible property, enter the place where the property is located or kept
e Name of any person, other than the donee organization, having actual possession of the property
Yes No
5a Is there a restriction, either temporary or permanent, on the donee’s right to use or dispose of the donated property?
b Did you give to anyone (other than the donee organization or another organization participating with the donee
organization in cooperative fundraising) the right to the income from the donated property or to the possession of
the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to
designate the person having such income, possession, or right to acquire? . . . . . . . . . . . . .
c Is there a restriction limiting the donated property for a particular use?
. . . . . . . . . . . . . .

Part III

Taxpayer (Donor) Statement—List each item included in Section B, Part I above that the appraisal identifies
as having a value of $500 or less. See instructions.

I declare that the following item(s) included in Section B, Part I above has to the best of my knowledge and belief an appraised value
of not more than $500 (per item). Enter identifying letter from Section B, Part I and describe the specific item. See instructions.
Signature of
taxpayer (donor)

Part IV

Date

Declaration of Appraiser—See instructions.

I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or
married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my
appraisals during my tax year for other persons.
Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type
of property being valued. I certify that the appraisal fees were not based on a percentage of the appraised property value. Furthermore, I understand that a false or
fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a) (aiding and
abetting the understatement of tax liability). I understand that my appraisal will be used in connection with a return or claim for refund. I also understand that, if there is a
substantial or gross valuation misstatement of the value of the property claimed on the return or claim for refund that is based on my appraisal, I may be subject to a penalty
under section 6695A of the Internal Revenue Code, as well as other applicable penalties. I affirm that I have not been at any time in the three-year period ending on the date
of the appraisal barred from presenting evidence or testimony before the Department of the Treasury or the Internal Revenue Service pursuant to 31 U.S.C. 330(c).

Sign
Here

Date

Appraiser signature

Appraiser name
Business address (including room or suite no.)

Title
Identifying number

City or town, state, and ZIP code

Part V

Donee Acknowledgment—See instructions.

This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated
property as described in Section B, Part I, above on the following date
Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section
B, Part I (or any portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS
and give the donor a copy of that form. This acknowledgment does not represent agreement with the claimed fair market value.
Yes
No
Does the organization intend to use the property for an unrelated use? . . . . . . . . . . . . . . .
Name of charitable organization (donee)

Employer identification number

Address (number, street, and room or suite no.)

City or town, state, and ZIP code

Authorized signature

Title

Date
Form 8283 (Rev. 12-2023)