IRS Form 8283 – Noncash Charitable Contributions – Donating to charity can be a rewarding way to give back while potentially reducing your tax bill. If you’re making noncash donations—like clothing, vehicles, or artwork—valued over $500, you’ll likely need to file IRS Form 8283. This form helps the IRS verify your charitable deductions and ensures compliance with tax rules. In this SEO-optimized guide, we’ll cover everything you need to know about IRS Form 8283, including who must file it, how to complete it, and key requirements for 2026 tax filings (for the 2025 tax year). Whether you’re an individual donor or a business entity, understanding this form can help maximize your deductions while avoiding penalties.
What Is IRS Form 8283?
IRS Form 8283, titled “Noncash Charitable Contributions,” is a tax document used to report detailed information about noncash donations to qualified charitable organizations. Noncash contributions include items like property, securities, vehicles, art, or intellectual property—anything other than money or checks. The form is required when the total deduction claimed for all noncash gifts exceeds $500 in a tax year. It’s not used for calculating your deduction amount (refer to IRS Publication 526 for that) or for reporting out-of-pocket expenses related to volunteer work.
The form is divided into two main sections: Section A for smaller donations and publicly traded securities, and Section B for larger or more complex contributions. A revised version of the form (December 2025) includes updates for digital assets and qualified conservation contributions, reflecting evolving tax rules. You can download the latest Form 8283 PDF from the IRS website at https://www.irs.gov/pub/irs-pdf/f8283.pdf.
Who Must File IRS Form 8283?
Not every donor needs to file Form 8283. Here’s a breakdown:
- Individuals: File if your deduction for any single noncash item (or group of similar items) exceeds $500, before applying income limits.
- Partnerships and S Corporations: Must file if the total deduction exceeds $500. If over $5,000 per item or group, complete Section B and provide copies to partners or shareholders.
- C Corporations: Personal service or closely held C corps file for deductions over $500; other C corps only if over $5,000 per item or group.
- Pass-Through Entities: Members must attach Forms 8283 from the donating entity, any intermediate entities, and their own form if applicable. Use Schedule K-1 amounts for deductions.
Family pass-through entities have a checkbox on the form to indicate their status. Always file for carryover years under section 170(d) if deductions are carried forward.
When and How to File Form 8283?
Attach Form 8283 to your tax return (e.g., Form 1040 for individuals) for the year of the contribution or any carryover year. Electronic filers must include all data and attach a PDF scan of any required signatures or appraisals. Provide complete information—don’t use phrases like “available upon request.” If space is limited, attach additional statements.
For the 2025 tax year (filed in 2026), use the December 2025 revision, which includes provisions for certified historic structures and digital assets.
Understanding the Sections of Form 8283
Form 8283 has a header for your name, identifying number, and a checkbox for family pass-through entities. It then splits into Sections A and B.
Section A: Donated Property of $5,000 or Less and Publicly Traded Securities
Use this section for:
- Items or groups of similar items with a deduction of $500 to $5,000.
- Publicly traded securities, qualified vehicles (with Form 1098-C), intellectual property, or inventory, even if over $5,000.
Key fields include:
- Donee name and address.
- Vehicle checkbox and VIN (if applicable).
- Detailed description and condition (e.g., “2020 Toyota Camry, good condition, 50,000 miles”).
- Date of contribution, acquisition date, method (e.g., purchase), cost basis, fair market value (FMV), and FMV determination method (e.g., comparable sales).
If the deduction is $500 or less per item, skip columns for acquisition details and basis. Attach statements if more space is needed.
Section B: Donated Property Over $5,000
This section is for higher-value donations (over $5,000 per item or group), excluding items reportable in Section A. Use a separate form for each item unless similar items are donated to the same organization. A qualified appraisal is generally required.
Part I: Information on Donated Property
- Check the property type (e.g., art over $20,000, qualified conservation contribution, collectibles, digital assets).
- Describe the property, its condition, appraised FMV, acquisition details, basis, and claimed deduction.
- For qualified conservation contributions, include relevant basis.
Part II: Partial Interests and Restricted Use Property
- Complete if donating less than your entire interest or if restrictions apply. Provide prior-year details and answer yes/no questions on restrictions.
Part III: Taxpayer (Donor) Statement
- For items in Part I valued at $500 or less, list and sign a declaration.
Part IV: Declaration of Appraiser
- The appraiser must sign, confirming qualifications, independence, and compliance with standards. No percentage-based fees allowed.
Part V: Donee Acknowledgment
- The charity signs to confirm receipt and qualified status. Indicate if they intend unrelated use, which may affect your deduction.
Required Appraisals and Documentation for Form 8283
For Section B items:
- Obtain a qualified appraisal from an independent appraiser (not the donor or donee) compliant with USPAP standards.
- Attach the appraisal if the deduction exceeds $500,000, or for art over $20,000, certain clothing/household items, or historic easements.
- For vehicles over $500, attach Form 1098-C or equivalent acknowledgment.
- Reduce FMV for ordinary income or capital gain property; attach a statement explaining reductions.
Definitions to note:
- Similar Items: Items in the same category (e.g., all books or clothing).
- Fair Market Value: Price between willing buyer and seller; methods include appraisals or catalogs.
- Qualified Conservation Contribution: Perpetual real property interest for conservation purposes; special rules apply, including basis disallowance thresholds.
Keep records like appraisals and receipts for at least three years.
Common Mistakes and Penalties When Filing Form 8283
Avoid these pitfalls:
- Incomplete forms or missing attachments (e.g., no appraisal for over $5,000 items).
- Overvaluing property without proper FMV justification.
- Failing to aggregate similar items or separate donees.
- Not obtaining donee signatures for Section B.
Penalties include disallowed deductions for noncompliance, plus potential fines under sections 6701(a) and 6695A for overstated appraisals. However, reasonable cause may prevent disallowance. Charities must file Form 8282 if they dispose of property within three years.
Recent Updates to IRS Form 8283 as of 2026
The December 2025 revision includes:
- Expanded property types like digital assets.
- Enhanced rules for qualified conservation contributions, including basis reporting and exceptions to disallowance (e.g., three-year holding periods).
- Clarifications for pass-through entities and family entities.
Always check the IRS website for the latest forms and instructions, as tax laws can change.
Conclusion: Maximize Your Charitable Deductions with Form 8283
Filing IRS Form 8283 correctly is essential for claiming noncash charitable contributions on your taxes. By providing detailed information and obtaining necessary appraisals, you can support your deductions and contribute to causes you care about. If you’re unsure about valuations or requirements, consult a tax professional. For more details, visit the official IRS pages on Form 8283 and related publications.
Remember, charitable giving not only helps others but can also provide significant tax benefits when done right. Start by downloading the form and reviewing your donations today.