What Is Form 8283?

Form 8283 is an IRS document used to report non-cash donations valued over $500 to qualified charitable organizations. These contributions must be claimed as itemized deductions on Schedule A of your Form 1040. Common non-cash gifts include:

• Publicly traded securities
• Vehicles, boats, airplanes
• Art, collectibles, jewelry
• Real estate or personal property

You must file Form 8283 if:

• Your total non-cash donations exceed $500 in a tax year
• You donate items that require an appraisal (e.g., art over $20,000 or property over $5,000)
• You’re claiming deductions for gifts like private stock, intellectual property, or vehicles

IRS Form 8283 is designed for individuals, partnerships, and corporations that donate property or other non-cash assets valued over $500 to qualified nonprofits. C corporations face a higher threshold they must file Form 8283 only if their donation exceeds $5,000. The form allows you to report up to five separate donations per sheet, and if you exceed that, you can attach additional Form 8283s to your 1040 return without penalty.

This form is strictly for non-cash charitable contributions. You cannot use it to deduct personal volunteer expenses or any cash-based donations made via credit card, check, or bank transfer. Misuse of Form 8283 can trigger IRS scrutiny and disqualify your deduction.

To start, enter your legal name and identification number Social Security number for individuals or EIN for corporations. Then complete Part I, Section A with detailed donation data: the nonprofit’s name and address, VIN if it’s a vehicle, and a full description of the donated property. Include the date of donation, acquisition details, how you obtained the item, its fair market value, and how you calculated that value. Skip the cost basis if the item was held for over a year or is publicly traded.

If you donated only a partial interest in the property, fill out Part II. For vehicles, boats, or aircraft, attach Form 1098-C to report gross proceeds. This ensures IRS compliance for high-value asset donations.

Appraisal Requirements for High-Value Non-Cash Gifts

Some donations require a qualified appraisal. This applies to art valued over $20,000, jewelry, gems, and household items worth more than $500 if not in good condition. You don’t need an appraisal for publicly traded securities, inventory held for sale, qualified vehicles with sale-based deductions, or intellectual property. Section B mirrors Section A but includes the appraiser’s declaration. You don’t submit the appraisal with your return, but you must retain it. The recipient organization must also sign an acknowledgment with their name, EIN, and an authorized signature.

IRS Form 8283 is the official document used to report non-cash charitable donations exceeding $500. These contributions such as property, collectibles, or securities must be made to IRS-recognized nonprofits and are only deductible if you itemize using Schedule A. Filing this form allows you to claim the fair market value of your donated assets as a tax deduction, provided all documentation and valuation rules are met.

IRS Form 8283 is open to individuals, partnerships, and corporations that donate non-cash assets valued over $500 to qualified nonprofits. Each form accommodates up to five separate donations, and if you exceed that, you can attach additional Form 8283s to your tax return without penalty. This flexibility ensures that high-volume donors can report all qualifying gifts while staying compliant with IRS documentation rules.

Appraisals are mandatory only for specific high-value or condition-sensitive donations. If you're giving artwork worth $20,000 or more, or household items not in good condition, the IRS requires a written appraisal from a qualified professional. Jewelry and gemstones typically fall under this rule as well due to valuation complexity.

However, you’re exempt from appraisal requirements when donating publicly traded securities or intellectual property. These assets are considered straightforward to value and don’t trigger the same documentation burden.

When reporting non-cash charitable gifts on your tax return, valuation is key. If you're claiming a deduction for items like artwork or jewelry especially those valued over $20,000 you’ll likely need a qualified appraisal. These donations must be documented on IRS Form 8283 to ensure compliance and deduction eligibility.

However, not all assets trigger appraisal rules. Intellectual property and private stock under $10,000 are exempt. Whether you're an individual, partnership, or corporation, you’re eligible to file Form 8283 as long as your non-cash contributions exceed $500.