Understanding IRS Form 8283: Noncash Charitable Contributions

Essential documentation for claiming deductions on donated property worth $500+ to qualified organizations.

When Is Form 8283 Required?
  • $500-$5,000 donations: Complete Section A (no appraisal needed)
  • $5,000+ donations: Section B with qualified appraisal
  • Special items: Vehicles, art, securities require additional documentation

Clothing/household items must be in good condition to be deductible.

Valuation Requirements
Donation Type Documentation Needed
Household items ($500-$5,000) Receipt + fair market value calculation
Vehicles Form 1098-C from charity
Art/collectibles ($20,000+) Signed appraisal + photos
Stocks/securities Brokerage statements
Critical Compliance Rules
  • Donee acknowledgment: Charity must sign Section B (for $5,000+ items)
  • Appraiser qualifications: Must meet IRS standards (Form 8283 Section C)
  • Timing requirements: Appraisal must be before filing date (not after)
  • Disposition rules: Charity must report if sold within 3 years
Common Audit Triggers
  • Overvaluing household goods/clothing
  • Missing charity signatures
  • Incomplete appraisals
  • Claiming appreciated property without holding period documentation

Errors can lead to deduction disallowance + 20% penalty on underpayments.

Related Tax Documents
  • Form 1040 (Schedule A for itemizing)
  • Form 1098-C (Vehicle donations)
  • Form 526 (Charitable contributions)
  • Form 8282 (Charity disposition reporting)

Need Help With Noncash Donations?

KARME Tax Services provides:

  • Donation valuation guidance
  • Appraisal review services
  • IRS-compliant documentation
  • Audit defense for charitable claims

Call 972-519-0041 or Get Donation Help

Specialized support for art/collectible donations