IRS Publication 5337 – IRS Forms, Instructions, Pubs 2026 – Are you planning major noncash donations like stocks, real estate, or collectibles in 2026? Or curious how millions of Americans maximize tax deductions through property gifts? IRS Publication 5337 delivers the latest official insights from the IRS Statistics of Income (SOI) Division on individual noncash charitable contributions.
This concise one-sheet report, revised in February 2025, analyzes Form 8283 data for Tax Year 2022—the most recent detailed statistics available. It reveals billions in deductions, dominant donation types, and key trends that can inform your 2025 and 2026 tax planning.
Whether you’re a high-net-worth donor, financial advisor, or everyday taxpayer exploring charitable giving, this guide breaks down Publication 5337’s findings and pairs them with practical rules from IRS Publication 526 and Form 8283 instructions.
What Is IRS Publication 5337?
Publication 5337 (Rev. 2–2025), titled Individual Noncash Charitable Contributions, is an official IRS SOI bulletin. It summarizes data from individual tax returns claiming noncash deductions on Schedule A via Form 8283.
The IRS requires Form 8283 when total noncash contributions exceed $500. The publication highlights:
- Who donates
- What they give
- Where the gifts go
It does not provide step-by-step deduction rules (see IRS Publication 526 for that), but it offers a data-driven snapshot of America’s charitable landscape.
Download the latest PDF here: IRS Publication 5337
Key Statistics from Tax Year 2022: At a Glance
In 2022, noncash giving remained strong despite economic shifts:
- 6.5 million individual returns claimed a noncash charitable deduction on Schedule A (stable from 2021).
- 2.9 million returns included Form 8283.
- Total deductions: $115.9 billion carried to Schedule A (down slightly 0.6% from $116.7 billion in 2021).
- Average deduction per Form 8283 return: About $40,070 (up from ~$39,310).
High-income and older Americans drove much of the activity, with corporate stock dominating.
Breakdown by Donation Type: What Are People Giving?
Corporate stock led overwhelmingly, while certain categories surged:
| Donation Type | Amount (2022) | % of Total | Change from 2021 | Notes |
|---|---|---|---|---|
| Corporate Stock | $77.1 billion | 66.5% | +4.0% | Average ~$555,850 per return |
| Real Estate, Land & Easements | ~$14.5 billion (est.) | 12.5% | Easements: +55% | Conservation easements boomed |
| Mutual Funds & Other Investments | $7.6 billion | — | — | Strong third place |
| Clothing | $5.8 billion | — | — | Average ~$2,980 per return |
| Household Items | Included in “All” | — | — | Part of broader category |
Corporate stock accounted for two-thirds of the value, favored by wealthy donors for its ease and tax benefits (avoiding capital gains). Easements saw explosive growth, likely due to conservation incentives.
Top Recipients: Where the Money (and Property) Went?
Foundations and donor-advised funds (DAFs) captured the lion’s share:
- Foundations: $58.2 billion (50.2% of total) — highest average donation (~$1,097,325 per return); up 64% from 2021.
- Donor-Advised Funds: $14.3 billion — second-highest average (~$204,430); down 61.4%.
- Environment & Animal-Related Organizations: $11.0 billion — third largest.
- Other notable: Religious organizations, educational institutions, health/medical research, arts & culture.
These patterns show sophisticated giving vehicles (foundations and DAFs) attracting large noncash gifts, often from high-net-worth individuals.
Donor Demographics: Who Claims the Biggest Deductions?
- High-Income Taxpayers (AGI over $10 million): $55.9 billion (48.2% of total), though down 19% from 2021.
- Taxpayers Age 65+: $68.2 billion (58.8% of total) — average ~$98,810 per return; they dominated stock and investment donations (71.4% of that category).
Older, affluent Americans continue to lead noncash giving, often using appreciated assets for maximum tax efficiency.
Historical Trends (2012–2022)
The publication includes decade-long charts showing:
- Steady growth in total noncash deductions until a slight 2022 dip.
- Corporate stock’s consistent dominance.
- Rising role of easements and investment vehicles.
- Increasing concentration among high-AGI and older donors.
These trends help predict future patterns—especially with potential tax law changes in 2026 and beyond.
How to Claim Noncash Charitable Contributions: Practical Rules (2025–2026)?
Publication 5337 shows the scale of giving. Here’s how to participate legally and maximize your deduction (based on current IRS rules from Publication 526 and Form 8283 instructions):
1. Basic Requirements
- Only donations to qualified organizations (501(c)(3) public charities, private foundations, etc.) qualify.
- You must itemize deductions on Schedule A (Form 1040).
2. Documentation Thresholds
| Total Noncash Deduction | Required Forms & Records |
|---|---|
| $250+ per item | Contemporaneous written acknowledgment from charity (name, date, description, no goods/services or estimate) |
| Over $500 total | Form 8283 (attach to return) |
| Over $5,000 per item/group (most property) | Qualified appraisal + Section B of Form 8283 (donee signs Part V) |
| Publicly traded securities | No appraisal needed, but still file Form 8283 if over $500 |
| Art over $20,000 | Attach full appraisal to return |
- Appraisal rules: Must be by a qualified appraiser (no conflicts of interest), dated no earlier than 60 days before donation, following Uniform Standards of Professional Appraisal Practice (USPAP).
3. Valuation Basics
- Use fair market value (FMV) in most cases (what a willing buyer would pay).
- Special rules for ordinary income property (e.g., inventory) or short-term capital gain property may limit deduction to cost basis.
- Clothing/household items: Must be in “good used condition or better” (or have appraisal).
4. Limits on Deductions
- Generally 50–60% of AGI for cash; 20–50% for noncash (varies by organization type and property).
- Carry forward excess for up to 5 years.
Pro Tip: For large gifts, consult a tax professional and qualified appraiser early. Poor documentation is the #1 reason deductions get disallowed in audits.
Tips to Maximize Your 2025–2026 Noncash Donations
- Donate appreciated assets (stocks, real estate) to avoid capital gains tax.
- Use donor-advised funds for flexibility and bunching deductions.
- Get receipts immediately and keep detailed records.
- Track trends from Publication 5337—conservation easements and securities remain hot.
- Review full data tables on the IRS SOI page for deeper analysis.
Final Thoughts
IRS Publication 5337 proves noncash giving is a powerful tool for taxpayers and a vital funding source for charities—totaling over $115 billion in one year alone. By understanding the data and following strict substantiation rules, you can give generously while optimizing your tax situation.
Ready to donate? Download Publication 5337, review Form 8283 instructions, and speak with your CPA or tax advisor before year-end.
Questions? Drop them in the comments. For official guidance, always start at IRS.gov.
This article is for informational purposes only and is not tax or legal advice. Tax laws can change—verify with the IRS or a professional for your situation.