IRS Tax Forms
Form 8283: Noncash Charitable Contributions, Appraisals, and How to File
Form 8283 reports noncash charitable contributions, such as donated clothing, securities, vehicles or real estate. Individuals generally attach it when their total claimed deduction for contributed property exceeds $500. The property's type and deduction amount determine whether Section A or Section B applies and whether a qualified appraisal is required.
Official sources
Official IRS Form 8283 Resources
Quick reference
Form 8283 at a Glance
Question; Quick answer
- Does it calculate the deduction?
- No. Determine the allowable deduction before completing the form.
- Are cash donations included?
- No. Checks, credit-card gifts and qualifying volunteer out-of-pocket costs follow cash-contribution rules.
- When is Section B generally used?
- A deduction over $5,000 per item or group of similar items, unless a Section A exception applies.
- Is an appraisal always required above $5,000?
- No. Publicly traded securities and other specified exceptions have different rules.
- Does a charity signature confirm the value?
- No. It acknowledges receipt, not the donor's valuation.
- Where is it filed?
- With the tax return, including applicable carryover-year returns.
Form purpose
What Is Form 8283?
Form 8283, Noncash Charitable Contributions, documents donated property, acquisition details, value and other information supporting a charitable deduction. It is not a donation receipt, an appraisal or permission to deduct an amount simply because it appears on the form.
For a 2025 individual return, deductible noncash gifts generally belong among the charitable contributions on Schedule A if the taxpayer itemizes. Eligibility, valuation reductions and income-based deduction limits still apply.
Verify that the recipient qualifies to receive deductible contributions through the IRS Tax Exempt Organization Search and other applicable IRS guidance. Gifts to individuals are not deductible charitable contributions merely because they help someone in need.
Filing requirements
Who Must File Form 8283?
Individuals generally file when total noncash charitable deductions exceed $500. Partnerships and S corporations also have filing obligations for qualifying noncash gifts over $500. Most other C corporations use a higher $5,000-per-item-or-group threshold; personal service and closely held corporations have different rules.
Apply required valuation reductions before testing the threshold, but do not reduce the tested deduction merely because an income limit carries part into another year.
Two distinct tests matter: the filing threshold and the section/appraisal threshold. Once filing is required, review each item or group of similar items to choose the proper section. Do not use a single $5,000 total to classify every unrelated gift. See the official form and filing instructions.
Compare the sections
Form 8283 Section A vs Section B
| Donation situation | General reporting approach |
|---|---|
| Deduction of $5,000 or less per item or similar-item group | Section A when Form 8283 is required. |
| Publicly traded securities, including amounts above $5,000 | Section A; generally no qualified appraisal. |
| Qualified vehicle with deduction limited to the charity's gross sale proceeds and required acknowledgment | Section A, even when over $5,000. |
| Certain intellectual property or inventory | Section A under the specific exceptions. |
| Other property with a deduction over $5,000 per item or similar-item group | Generally Section B and a qualified appraisal. |
| One clothing or household item not in good used condition, with a claimed deduction over $500 | Special Section B rule requiring an attached qualified appraisal. |
Group similar items across donations and recipients. Splitting a book collection among three charities does not create three separate $5,000 appraisal allowances. Grouping depends on the property's category, not how many receipts you collected.
For Section B, separate forms are generally required for each donee and each item, except qualifying groups of similar items given to the same donee. Check the IRS section-selection rules before arranging signatures.
Exactly $5,000 is not more than $5,000. A gift at that amount generally remains in Section A unless a special rule applies. Conversely, a single poorly conditioned household item with a deduction over $500 can need Section B even though it never reaches $5,000. The donation's facts determine which threshold matters.
Donation valuation
How to Value Noncash Charitable Contributions
Fair market value generally reflects the price an informed willing buyer and willing seller would agree on, without either being forced to transact. Use the property's condition and value when donated, not its original retail price or replacement cost.
The deductible amount is not always fair market value. Ordinary-income property and property held for a short period can require reductions. Appreciated property, related-use rules, recipient type and partial-interest restrictions can also change the deduction.
Clothing, furniture and household goods
Use supportable used-market values. Keep an itemized list, condition notes, photographs where helpful, donation dates and reasonable comparable-sale evidence. Clothing and household goods generally must be in good used condition or better, subject to the special single-item appraisal exception.
Goodwill or Salvation Army valuation guides can provide reference points, but they are not an IRS-approved fixed deduction schedule. A spreadsheet helps organize the evidence; it does not establish value by itself.
Stocks and other appreciated assets
For qualifying publicly traded stock, retain the security name, share count, transfer date and pricing evidence. A donation of appreciated stock held more than one year to an eligible public charity can generally support a fair-market-value deduction, subject to the applicable limits and exceptions. Short-term or ordinary-income property can be treated differently.
Public trading does not make cryptocurrency a publicly traded security for this appraisal exception. The IRS generally requires a qualified appraisal when the claimed cryptocurrency deduction exceeds $5,000. An exchange-price printout does not replace it. See the IRS digital-asset donation FAQs.
Cars and other qualified vehicles
For a vehicle deduction over $500, review Form 1098-C or the required equivalent acknowledgment. If the charity sells the vehicle without qualifying intervening use or improvement, the deduction is generally limited to the gross proceeds, not the value in a vehicle guide.
Exceptions can apply when the charity materially improves the vehicle, significantly uses it or transfers it to a needy individual under the qualifying rules. The acknowledgment must support the exception. See the IRS vehicle-donation instructions.
Donation valuation worksheet
Create one line per item or clearly supported group. This checklist can be copied into a spreadsheet.
| Record | What to enter |
|---|---|
| Recipient and gift date | Charity's legal name, address and date ownership transferred. |
| Property | Detailed description, quantity, identifying information and condition. |
| Acquisition | Date acquired, how acquired, cost or adjusted basis when required. |
| Value | Donation-date fair market value and the method used to establish it. |
| Deduction | Any required reduction and the resulting claimed amount. |
| Evidence | Receipt, comparable prices, photographs, brokerage record or appraisal. |
| Filing requirements | Section A/B, signatures, acknowledgment and required attachments. |
Supporting records
Receipts, Qualified Appraisals, and Attachments
A receipt and an appraisal serve different purposes
For each contribution of $250 or more, obtain a contemporaneous written acknowledgment meeting IRS requirements. For a noncash gift, it describes the property but does not need to state its value. It must address whether goods or services were provided in return and provide the required details when they were.
Generally obtain the acknowledgment by the earlier of the date you file the return or its due date, including extensions. Smaller gifts still need appropriate records. A Section B donee signature does not, by itself, replace a compliant acknowledgment. See Publication 526's substantiation rules.
When a qualified appraisal is required
For property generally requiring Section B, obtain a written appraisal from an appropriately qualified appraiser. A dealer's informal estimate or online pricing screenshot is not automatically a qualified appraisal.
The appraisal must meet IRS content, independence and qualification requirements. It generally must be signed and dated no earlier than 60 days before the contribution, and received before the return's due date including extensions. If the deduction is first claimed on an amended return, obtain the appraisal before filing that return. Arrange it early enough to complete Section B properly.
When the appraisal itself must be attached
Usually retain the appraisal and attach the required Form 8283. Important exceptions requiring the appraisal with the return include:
- Art for which the claimed deduction is $20,000 or more.
- An item or similar-item group with a claimed deduction over $500,000, unless an exception applies.
- A single clothing or household item not in good used condition with a deduction over $500.
- Certain qualified conservation contributions involving historic structures, with additional required materials.
Conservation easements, closely held interests, bargain sales and property subject to debt require specialized analysis. A completed appraisal cannot make an otherwise disallowed donation deductible. See the IRS appraisal and attachment requirements.
Form walkthrough
Form 8283 Instructions and Required Signatures
Section A
Enter the donee's name and address, property description and condition, contribution date and required acquisition information. Provide cost or adjusted basis where required, the appropriate contribution value and the method used to determine it.
For vehicles, complete the vehicle-specific information. For securities, identify the company, shares and type of security. Follow the instructions for publicly traded securities held more than 12 months rather than filling every acquisition/basis field automatically.
If a reduction below fair market value is required, follow the instructions for the reduced entry and supporting explanation. Do not claim the unreduced amount merely because the column heading mentions fair market value.
Section B
| Part | What it covers |
|---|---|
| I | Property type, detailed description, appraised value, acquisition and basis information, and claimed deduction. |
| II | Applicable partial interests and restrictions on use. |
| III | Donor statement for applicable items appraised at $500 or less within the reported property. |
| IV | Qualified appraiser's declaration and required information. |
| V | Donee acknowledgment of receipt and related information. |
Part III is not a universal donor signature requirement for every Section B gift. Complete it when its statement applies. The appraiser and donee complete their required declarations, subject to applicable exceptions.
The charity's signature confirms receipt and its awareness of certain reporting obligations, not agreement with the appraised value. Supply the required identifying property details before requesting that signature.
Complete required numeric fields or provide the permitted explanatory statement. Writing "available upon request" is not sufficient. Missing information, signatures or attachments can jeopardize the deduction. Use the December 2025 instructions with the current form.
Worked examples
Form 8283 Examples
These examples assume a qualifying recipient and an otherwise eligible charitable deduction.
Example 1: Used household property
A donor itemizes and gives household property with supported used-market values totaling $1,800. No item or similar-item group exceeds $5,000. Form 8283 is required and the property generally belongs in Section A. The donor retains descriptions, values and acknowledgment records. The original $6,000 purchase cost does not become the deduction.
Example 2: Appreciated publicly traded stock
A donor transfers publicly traded stock worth $24,000 to an eligible public charity after holding it for three years. Subject to deduction rules and limits, Section A is used even though the gift exceeds $5,000. The normal qualified-appraisal requirement does not apply to this publicly traded stock.
Example 3: Similar gifts to different charities
A donor contributes books worth $3,000 to one charity and $2,600 to another. The similar-item total is $5,600. The general Section B and qualified-appraisal requirements apply, with a separate Form 8283 for each donee. Two receipts below $5,000 do not avoid the grouping rule.
Example 4: Vehicle sold by the charity
A donated car has an estimated market value of $8,000, but the charity sells it for $6,200 and reports those proceeds on Form 1098-C. Assume none of the exceptions permitting a different valuation applies. The deduction is generally limited to $6,200, with Section A and the required acknowledgment attached. The $8,000 pricing estimate does not override the gross-proceeds limitation.
Special situations
Pass-Through Donations and Carryovers
Partnership and S corporation gifts
A donating pass-through entity completes the appropriate form and provides copies to members receiving the allocated contribution. The section depends on the entity-level gift, not just each owner's smaller allocation.
A member generally attaches the donating entity's Form 8283, any required intermediate pass-through forms, and the member's own Form 8283. Use Schedule K-1 and supplemental information for the allocated amount. The member uses the same section as the donating entity, while following the special value-entry rules. The member's own form generally does not require signatures in Parts III, IV and V.
For certain partnership or S corporation conservation contributions, the deduction can be disallowed when the contribution exceeds 2.5 times the sum of the ultimate members' relevant basis, subject to specified exceptions. Do not treat this as an ordinary valuation-only issue. See the pass-through instructions.
Deduction carryovers
Noncash charitable deductions can be limited by the taxpayer's income and the property or recipient category. Many excess charitable deductions can carry forward for up to five years; special categories have different rules.
Maintain the contribution year, original value, deduction category, amount used and balance remaining. The current Form 8283 instructions require filing in the contribution year when the deduction is first claimed and applicable carryover years. Do not assume the original form eliminates later-year reporting.
Filing guidance
How and When to File Form 8283
- Confirm the recipient and the deductible amount.
- Group similar property and choose Section A or B.
- Obtain timely acknowledgments and any required appraisal.
- Complete all required information and signatures.
- Attach the form and required supporting documents to the applicable return.
For most 2025 calendar-year individual returns, the filing deadline was April 15, 2026, or generally October 15, 2026 with a valid extension. Entity and special-relief deadlines differ. An extension does not excuse missing substantiation requirements.
For e-filing, include the Form 8283 data electronically. Submit the completed form with required signatures as a PDF attachment or mail it with Form 8453 as the IRS instructions require. Keeping signed paperwork in your files is not the same as submitting a required signed attachment. Pass-through members have additional electronic-attachment instructions.
For a correction, assess whether an amended return and revised Form 8283 are needed. A later amendment does not automatically cure an appraisal or acknowledgment obtained too late. CPA firms can coordinate document collection and return preparation through individual tax return support.
Review checklist
Common Form 8283 Mistakes
Deducting original retail cost for used belongings.
Ignoring similar-item aggregation across charities.
Putting every gift over $5,000 in Section B, including publicly traded stock.
Treating an unsigned appraisal summary as a qualified appraisal.
Assuming a charity receipt proves the claimed value.
Omitting signed e-file attachments or carryover-year reporting.
Filing questions
Form 8283 FAQs
Can I deduct donated services on Form 8283?
No. The value of your time or services is not a charitable deduction. Qualifying unreimbursed volunteer expenses may follow separate cash-contribution rules.
Do I need Form 8283 for a $500 donation?
Exactly $500 alone does not exceed the general filing threshold. Consider all noncash gifts and applicable grouping rules. Receipt and recordkeeping requirements still apply below the Form 8283 threshold.
Is an appraisal required for every donation over $5,000?
No. The property type matters. Publicly traded securities are a major exception. Vehicles, inventory and certain other property have specific rules; do not rely on the dollar amount alone.
Does Form 8283 guarantee my deduction?
No. The recipient, property, valuation, substantiation and deduction limits must all qualify. An appraiser's or charity's signature does not establish every requirement.
Can tax software file Form 8283?
Check support for both sections, signatures and PDF attachments for the relevant tax year. Software cannot replace a timely appraisal or a compliant charity acknowledgment.
Where can I download Form 8283?
Use the official IRS Form 8283 PDF and accompanying instructions. This guide uses the December 2025 revision.
Related references
Related IRS Forms and Sources
This guide provides general federal tax information, not individualized advice. Deduction eligibility, valuations and supporting documentation should be reviewed by a qualified tax professional.
