IRS Form 8283 Instructions: Noncash Charitable Contributions

Who Must File Form 8283 and Filing Thresholds

Filing thresholds depend on your tax entity type and whether you donate a single item or a group of similar items.

Do not use Form 8283 to report cash, check, or credit card donations, or out-of-pocket expenses for volunteer work. Those are treated as cash contributions. Figure your deduction after making any required reductions to fair market value (FMV), but before applying adjusted gross income (AGI) limits that could result in a carryover. When grouping similar items of property, combine all items of the same general category or type, such as coin collections, paintings, books, clothing, jewelry, nonpublicly traded stock, land, or buildings, even if you donated them to multiple charities.

• Individuals (Form 1040): File when total noncash charitable deductions exceed $500.
• Partnerships (Form 1065) and S Corporations (Form 1120-S): File when noncash charitable deductions exceed $500. If any item or group of similar items exceeds $5,000 at the entity level, the entity must complete Section B even if each partner's or shareholder's allocated share is $5,000 or less. Subject to three exceptions, a partnership's or S corporation's qualified conservation contribution is disallowed if the amount exceeds 2.5 times the sum of each ultimate member's relevant basis.
• Personal Service and Closely Held C Corporations (Form 1120): File when noncash charitable deductions exceed $500.
• Other C Corporations (Form 1120): File only when the claimed deduction is more than $5,000 per item or group of similar items.

• IRS: Instructions for Form 8283 (12/2025)
• IRS: About Form 8283, Noncash Charitable Contributions

Section A vs. Section B: Which Section to Complete

You complete Section A or Section B for each donated item or group of similar items based on the property type and the deduction amount. Several high-value asset classes stay in Section A even when your deduction exceeds $5,000, while cryptocurrency and other digital assets over $5,000 must go in Section B.

• IRS: Instructions for Form 8283 (12/2025)
• IRS: Publication 561 (12/2025), Determining the Value of Donated Property

Line-by-Line Guide to Completing Form 8283

Every box on Form 8283 that asks for a number must have a number entered, or you must attach a statement explaining why a number cannot be inserted. Never write "available upon request" on any line. Writing "available upon request" causes your filing to be treated as incomplete and non-responsive, which generally results in disallowance of your deduction.

At the top of page 1, enter your name and identifying number (SSN or ITIN for individuals, EIN for businesses). If you are a partner or S corporation shareholder reporting a contribution allocated from a pass-through entity, enter the name and EIN of the donating pass-through entity where the contribution was originally reported on the second header line.

• Section A, Line 1, Column (a): Enter the name and address of the donee organization.
• Section A, Line 1, Column (b): Check the box if the donated property is a qualified vehicle (car, boat, or airplane). If you are not attaching Form 1098-C (or another contemporaneous written acknowledgment), enter the 17-character vehicle identification number (VIN), padding spaces to the left with zeros if shorter than 17 characters.
• Section A, Line 1, Column (c): Describe the property and its condition. For a vehicle, include year, make, model, condition, and mileage. For securities, include company name, number of shares, kind of security, whether it is a mutual fund share, and whether it is regularly traded on an exchange or over-the-counter market.
• Section A, Line 1, Column (d): Enter the contribution date. Put donations made on different dates on separate rows.
• Section A, Line 1, Columns (e), (f), and (g): Enter the date acquired, how acquired (purchase, gift, inheritance, or exchange), and your cost or adjusted basis. If your claimed deduction for the item is $500 or less, leave columns (e), (f), and (g) blank. For publicly traded securities held more than 12 months, enter the acquisition date in column (e) and leave column (g) blank unless you elect to limit your deduction to cost basis. Enter "Various" in column (e) for a group of similar items acquired on various dates and held at least 12 months.
• Section A, Line 1, Column (h) and Column (i): Enter the FMV on the donation date (or the reduced contribution amount with an attached computation statement) in column (h), and enter the valuation method in column (i), such as "Thrift shop value," "Appraisal," "Catalog," or "Comparable sales."
• Section B, Part I (Information on Donated Property): Obtain a written qualified appraisal before completing Part I. Check only one property-type box on Line 2 per form (unless reporting a certified historic structure conservation contribution, where you check both box b and sub-box b(1) and enter the 5-digit National Park Service project number, or "00000" for a single building on a single National Register listing). On Line 3, complete at least column (a) (description) and column (b) (physical condition) before giving the form to the charity to sign. Then enter appraised FMV in column (c), acquisition date in (d), how acquired in (e), cost or adjusted basis in (f), bargain sale amount received in (g), conservation contribution relevant basis in (h), and pass-through deduction claimed in (i).
• Section B, Part II (Partial Interests and Restricted Use Property): Complete lines 4a through 4e if you gave less than an entire interest in the property (other than a qualified conservation contribution), and lines 5a through 5c if you attached restrictions to the charity's right to use or dispose of the property.
• Section B, Part III (Taxpayer Statement): Complete and sign Part III for any item listed in Part I that has an appraised value of $500 or less. Identifying an item of $500 or less in Part III relieves the charity from having to file Form 8282 if it sells or disposes of that item within 3 years.
• Section B, Part IV (Declaration of Appraiser): Every qualified appraiser who contributed to the appraisal must sign, date, and enter their SSN or EIN and business address in Part IV.
• Section B, Part V (Donee Acknowledgment): An official authorized to sign the charity's tax returns (or specifically designated to sign Form 8283) must sign, date, and enter the charity's EIN in this section, and check Yes or No on whether the charity intends to use tangible personal property for an unrelated use. Give the charity a copy of Section B.

• IRS: Instructions for Form 8283 (12/2025)
• IRS: Publication 561 (12/2025), Determining the Value of Donated Property

Three Official IRS Worked Examples for Form 8283

The IRS Instructions for Form 8283 walk through three common situations where donors must aggregate items, apply gross proceeds caps, or test corporate inventory thresholds.

• Example 1: Donating a Group of Similar Items to Multiple Charities. You donate rare books in the same tax year and claim deductions of $2,000 for books given to a local city college, $2,500 for books given to a state university, and $900 for books given to an out-of-state university (or public library). All books belong to the same category of similar items. Because the combined deduction is $5,400 ($2,000 + $2,500 + $900), which exceeds $5,000, you cannot use Section A. You must get a qualified appraisal and file three separate Forms 8283, Section B, one signed by each donee institution.
• Example 2: Qualified Vehicle Donation Sold by the Charity. Ash donates a car in 2025 bought new in 2020 for $35,000. A used vehicle pricing guide shows a private-party FMV of $20,000 on the donation date. The charity sells the car without material improvements or significant intervening use (and without transferring it to a needy individual below FMV) and sends Ash a Form 1098-C showing gross sale proceeds of $15,000. Because the deduction for a vehicle over $500 is capped at the smaller of FMV ($20,000) or gross proceeds ($15,000), Ash's deduction is $15,000. Because the deduction is limited to gross sale proceeds and substantiated by Form 1098-C, Ash reports the $15,000 vehicle donation in Section A and attaches Copy B of Form 1098-C.
• Example 3: C Corporation Inventory Donation Under Section 170(e)(3). A C corporation donates clothing from its inventory to a charity for the care of the needy. The clothing cost the business $500 (cost of goods sold, or COGS), and the corporation claims an enhanced charitable deduction of $800. To test whether Form 8283 is required for an enhanced inventory donation under Section 170(e)(3) or scientific research property under Section 170(e)(4), subtract COGS from the claimed deduction: $800 minus $500 equals $300. Because the $300 difference is not more than $500, the corporation does not have to file Form 8283, though it must attach a statement showing this subtraction.

• IRS: Instructions for Form 8283 (12/2025)
• IRS: Publication 561 (12/2025), Determining the Value of Donated Property

Valuation Rules, Qualified Appraisals, and When to Attach Them

Under IRS Publication 561 (Rev. December 2025), fair market value (FMV) is the price a willing buyer would pay a willing seller on the open market when neither is required to act and both have reasonable knowledge of the relevant facts. For used clothing and household items, FMV is typically based on thrift or consignment shop prices, and no deduction is allowed unless the items are in good used condition or better (unless you claim over $500 for a single item and attach a qualified appraisal and Section B). For publicly traded stock with active sales on the contribution date, FMV is the average of the highest and lowest quoted selling prices on that date.

When a donation requires Section B, you must obtain a written qualified appraisal prepared by a qualified appraiser in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). Appraisal fees cannot be based on a percentage of the appraised value or on the amount allowed as a deduction, and you cannot deduct appraisal fees as a charitable contribution.

The qualified appraisal must be signed and dated by the appraiser no earlier than 60 days before the date you contribute the property, and you must receive it before the due date (including extensions) of the return on which you first claim the deduction (or before filing an amended return if first claimed there). In addition, any charitable contribution of $250 or more requires a Contemporaneous Written Acknowledgment (CWA) from the charity stating the organization's name, a description (but not value) of the property, and whether the charity provided any goods or services in return.

Normally, you keep the qualified appraisal in your records and only file Form 8283. However, you must physically attach the signed qualified appraisal to your tax return in four situations:

• Art valued at $20,000 or more: Attach a complete copy of the signed appraisal, and be prepared to provide an 8 x 10 inch color photograph or high-resolution digital image upon request. For art appraised at $50,000 or more, you can optionally request an advance Statement of Value from the IRS before filing by submitting Form 8283 Section B, the appraisal, and a Pay.gov user fee of $8,400 for 1 to 3 items plus $800 for each additional item.
• Deductions of more than $500,000: Attach the qualified appraisal for any item or group of similar items with a claimed deduction over $500,000 (excluding cash, inventory, publicly traded stock, or intellectual property).
• Clothing or household items not in good used condition: Attach the qualified appraisal whenever you claim a deduction of more than $500 for a single item of clothing or household item that is not in good used condition or better.
• Easements on the exterior of a historic district building: Attach the signed qualified appraisal, photographs of the entire exterior of the building (preserving front, sides, rear, and height), and a description of all development restrictions (such as the easement deed). If your claimed deduction for an exterior restriction on a National Register building or historic district building exceeds $10,000, you must also pay a $500 filing fee electronically or by mailing Form 8283-V to the IRS in Beckley, WV.

• IRS: Publication 561 (12/2025), Determining the Value of Donated Property
• IRS: Instructions for Form 8283 (12/2025)

E-Filing Signatures, Carryovers, and Valuation Penalties

When you e-file your tax return, enter the Form 8283 line data into your tax software. If you complete Section B, you must also attach a signed copy of Form 8283 as a PDF attachment to your electronic return, or mail the signed paper Form 8283 to the IRS with Form 8453.

If AGI percentage limits prevent you from deducting your full noncash contribution in the gift year, attach a completed copy of the original year's Form 8283 (and a copy of the qualified appraisal, if required in the original year) to each carryover year return. If a charity sells, exchanges, or disposes of Section B property within 3 years of receipt (other than items valued at $500 or less identified in Section B, Part III), the charity must file Form 8282 with the IRS and send you a copy.

Inaccurate valuations carry statutory penalties:

• 20% Taxpayer Penalty: Applies to the tax underpayment if the value or adjusted basis claimed on the return is 150% or more of the correct amount and the resulting tax underpayment exceeds $5,000.
• 40% Taxpayer Penalty: Applies to the tax underpayment if the value or adjusted basis claimed on the return is 200% or more of the correct amount and the resulting tax underpayment exceeds $5,000, or if a qualified conservation contribution deduction is disallowed.
• Appraiser Civil Penalties: Under Section 6695A, an appraiser who prepares an appraisal resulting in a substantial or gross valuation misstatement faces a penalty equal to the smaller of 125% of the gross income received for the appraisal or the greater of 10% of the tax underpayment or $1,000 (plus potential aiding-and-abetting penalties under Section 6701(a)).

• IRS: Instructions for Form 8283 (12/2025)
• IRS: Publication 561 (12/2025), Determining the Value of Donated Property

Pre-Filing Checklist for Form 8283

Use this checklist written by our team to verify your noncash contribution paperwork before submitting your return.

• 1. Obtain a Contemporaneous Written Acknowledgment (CWA) from the charity for every donation of $250 or more before you file your return (or for vehicles over $500, obtain Copy B of Form 1098-C within 30 days of sale or contribution).
• 2. Group all similar items donated during the year (such as books, clothing, or art) across all charities to check if the combined deduction crosses $500 or $5,000.
• 3. Book your qualified appraiser early if any item or group of similar items exceeds $5,000 (other than publicly traded securities, inventory, qualified vehicles capped at sale proceeds, or qualifying intellectual property). Ensure the appraisal is signed no earlier than 60 days before the donation date.
• 4. Fill out the donor header and Section B, Part I, Line 3, Columns (a) and (b) (plus Part III if any item is appraised at $500 or less) before handing Form 8283 to the charity for its Donee Acknowledgment signature.
• 5. Have your appraiser sign and enter their TIN in Section B, Part IV, and confirm no boxes are left blank or marked "available upon request."
• 6. Attach the signed PDF of Form 8283 (or mail with Form 8453) when e-filing, and attach the full appraisal PDF if donating art of $20,000 or more, any property over $500,000, a historic district exterior easement, or a single clothing/household item not in good used condition over $500.

• IRS: Instructions for Form 8283 (12/2025)
• IRS: Publication 561 (12/2025), Determining the Value of Donated Property