• Form 8283, Noncash Charitable Contributions, is an IRS form used to report noncash gifts to qualifying charitable organizations when the total deduction for those gifts exceeds $500 (special rule for C corporations — see below). Noncash gifts include securities, furniture and household goods, art and collectibles, vehicles, and other property. The form is filed with your income tax return to support itemized deductions for those donations. (IRS: Form 8283; Pub. 526)
Who must file Form 8283 (quick summary)
– Individuals, partnerships, trusts, estates, and corporations who claim a deduction for noncash contributions totaling more than $500 in a tax year must file Form 8283.
– Exception for C corporations: File Form 8283 only if the total noncash deduction exceeds $5,000. (IRS: Instructions for Form 8283; Pub. 526)
When you need Form 8283 (practical thresholds)
– If total noncash charitable contributions for the year are more than $500 → file Form 8283.
– For C corporations, the threshold to file Form 8283 is more than $5,000.
– If you made more than five separate donations, you can attach multiple Form 8283s (each form provides space for up to five contributions). (IRS: Form 8283; Instructions for Form 8283)
What the IRS expects you to report on Form 8283
– Donor identifying information (name and SSN or EIN).
– For each gift listed in Part I (Section A or Section B, as required): description of property, date acquired, method used to determine value (fair market value), cost or adjusted basis, if property was donated long-term (held more than one year), and the amount claimed as the charitable deduction.
– Donee organization’s name, EIN, address, and an authorized signature acknowledging receipt of the property. (IRS: Form 8283; Instructions for Form 8283)
Step-by-step: How to complete and file Form 8283
1. Collect your donation documentation
• Written acknowledgement from the charity for each noncash gift (must include description of property, whether any goods or services were provided, and a good-faith estimate of those services’ value).
• Receipts, photos, purchase invoices, or other records establishing what you donated and when.
• Appraisals where required (see Appraisals below).
• If you donated a vehicle (car, boat, airplane), get Form 1098‑C or a contemporaneous written acknowledgment from the charity (special rules apply). (IRS: Pub. 526; Form 1098‑C instructions)
2. Decide which section to use
• Part A (Section A) is used for most noncash gifts where no single item or group of similar items has a claimed deduction greater than $5,000.
• Part B (Section B) must be completed when the deduction for any single item or group of similar items is more than $5,000 (other than publicly traded securities). Part B requires additional information and a declaration signed by the appraiser. (IRS: Instructions for Form 8283)
3. Fill out donor information and each donation line
• Enter your name and identifying number (SSN for individuals or EIN for entities).
• For each item, complete required fields: donee name/EIN, description, acquisition date, cost or basis, method of determining fair market value, and amount claimed.
• Have the donee (charity) sign and provide its name, EIN, address, and the signature of an authorized officer or appointee. (IRS: Form 8283; Instructions for Form 8283)
4. Complete Section B when required
• If any item or group of similar items is claimed at more than $5,000 (other than publicly traded securities), complete Section B.
• Section B requires: taxpayer signature, qualified appraiser information and signature (appraiser must sign a declaration), and the donee’s acknowledgment. The taxpayer and appraiser fill out their relevant parts. (IRS: Instructions for Form 8283)
5. Attach and file
• Attach Form 8283 to your tax return when you file.
• Keep supporting documents and appraisals with your tax records. While the appraisal generally does not need to be attached to the return, you must retain it and be prepared to provide it if the IRS requests it. (IRS: Instructions for Form 8283; Pub. 561)
Valuation basics and limits (practical guidance)
– Valuation: Deductions are based on the fair market value (FMV) of the donated property at the time of donation unless special rules apply (e.g., short-term property). FMV is the price a willing buyer would pay to a willing seller, neither being compelled to act. (IRS: Pub. 561)
– Short‑term property: If you held the property one year or less before donating it, the deductible amount is generally limited to your cost or adjusted basis. For property held more than one year (long‑term capital gain property), you may generally deduct FMV (subject to charitable contribution limits). (IRS: Pub. 526; Pub. 561)
– Contribution limits: The amount you can deduct depends on the type of property and the type of charitable organization and is subject to percentage-of‑AGI limits (and special carryover rules). Form 8283 itself does not compute those limits—see IRS Publication 526 or a tax professional for limits that apply to your situation. (IRS: Pub. 526)
Appraisal rules (what needs a qualified appraisal)
– General rule: If you claim a deduction of more than $5,000 for any item or group of similar items (other than publicly traded securities), you must complete Section B and generally obtain a qualified appraisal. The appraiser must sign the required declaration in Section B. (IRS: Instructions for Form 8283; Pub. 561)
– Exceptions (no appraisal required): publicly traded securities; property held primarily for sale to customers (inventory); intellectual property (under some specific rules); qualified vehicles when your deduction is limited to the gross proceeds from the charity’s sale and you obtained a contemporaneous written acknowledgment. (IRS: Instructions for Form 8283)
– Special practical notes: Some types of property frequently require appraisals (e.g., most jewelry, art, antiques, collectibles). Household goods and clothing must generally be in “good used condition or better” to deduct FMV; otherwise, deductible amount may be zero or require substantiation. (IRS: Pub. 526; Pub. 561)
Donating vehicles (cars, boats, airplanes)
– If the charity sells the donated vehicle, your deduction generally equals the gross proceeds from the sale, and the charity must provide Form 1098‑C (or equivalent written acknowledgment) showing gross proceeds. If the charity uses or materially improves the vehicle before sale or gives it to a needy person, you may be able to deduct the vehicle’s fair market value, but a written acknowledgment describing the charity’s intended use is required. (IRS: Instructions for Form 1098‑C; Pub. 526)
Common errors to avoid
– Failing to file Form 8283 when required (donations over $500).
– Using FMV without adequate documentation or appraisal when one is required.
– Forgetting to get or attach (as required) the donee’s signed acknowledgment.
– Misvaluing closely held stock or rare collectibles without expert appraisal.
– Assuming cash receipt rules apply — Form 8283 is only for noncash contributions. (IRS: Pub. 526; Instructions for Form 8283)
Recordkeeping checklist (practical steps to prepare)
– Written acknowledgment from charity for each noncash donation (must include description and value of any goods/services received).
– Photo(s) of donated items and receipts or invoices showing original purchase price and date.
– Evidence of how you determined FMV (comparables, appraisal reports).
– Qualified appraisal and appraiser’s declaration when required (see thresholds above).
– Completed Form 8283 with donor, appraiser (if required), and donee signatures.
– Form 1098‑C if donating a vehicle and the charity sold it. (IRS: Form 8283; Pub. 561; Form 1098‑C instructions)
Where to get forms and more information
– Form 8283 and its instructions: IRS.gov — Form 8283 and Instructions for Form 8283.
– Publication 526, Charitable Contributions — covers substantiation rules and contribution limits.
– Publication 561, Determining the Value of Donated Property — covers valuation and appraisals.
– Form 1098‑C and instructions — for motor vehicle, boat, and airplane donations.
(See Sources below for direct links.)
The bottom line
– Form 8283 documents noncash charitable contributions and is required when your noncash donations exceed $500 (with a $5,000 threshold rule for C corporations and additional requirements when any single item or similar group is worth more than $5,000). Keep detailed records, obtain qualified appraisals when required, secure the charity’s written acknowledgment, and attach Form 8283 to your tax return. Because valuation rules and AGI limits can be complex, consider consulting a tax professional for large or unusual noncash gifts. (IRS: Form 8283; Pub. 526; Pub. 561)
Sources and further reading
– IRS — Form 8283, Noncash Charitable Contributions:
– IRS — Instructions for Form 8283, Noncash Charitable Contributions:
– IRS — Publication 526, Charitable Contributions:
– IRS — Publication 561, Determining the Value of Donated Property:
– IRS — Form 1098‑C, Contributions of Motor Vehicles, Boats, and Airplanes (and Instructions):
– Investopedia — Form 8283: Noncash Charitable Contributions (overview)
Disclaimer: This article summarizes IRS rules as published in official guidance. It is for informational purposes only and is not tax advice. For guidance tailored to your situation, consult a qualified tax professional or the IRS.