What is Form 8283 and when do I need it?
What is Form 8283 and when do I need it?
Summary: Form 8283 is the IRS form for reporting non-cash charitable donations. According to the IRS Form 8283 Instructions, you generally must file it if your total non-cash donations exceed $500 in a tax year. Section A is for donations $500-$5,000, Section B is for donations over $5,000 and usually requires an appraisal.
When you need Form 8283
According to IRS Form 8283 Instructions, you must file Form 8283 with your tax return if:
Your total non-cash charitable contributions exceed $500 for the year
This includes all non-cash donations combined – items Charity Record tracks plus others:
- Clothing and household items
- Vehicles
- Stock and securities
- Art and collectibles
- Digital assets (cryptocurrency)
- Real estate, land, or buildings
- Business inventory
You do NOT need Form 8283 for:
- Cash donations (checks, credit cards, bank transfers)
- Payroll deductions
- Out-of-pocket expenses (like mileage)
Section A vs Section B
Form 8283 has two sections, A and B, which you'll need to complete depending on the value of your donations:
Section A: $500 to $5,000
What you need:
- Description of donated property
- Date donated and date acquired
- How you acquired it (purchased, gift, inheritance, etc.)
- Your cost or adjusted basis
- Fair market value and how you determined it
- Written acknowledgment from charity (if $250+)
No appraisal required for Section A items.
Section B: Over $5,000
What you need (everything from Section A, plus):
- Qualified appraisal (with exceptions noted below)
- Appraiser's signature on Form 8283
- Description of the appraisal method used
- Charity's signature acknowledging receipt
Important exceptions (no appraisal needed even if over $5,000): - Publicly traded securities (stocks, bonds, mutual funds) - Vehicles sold by the charity you donate to (the Form 1098-C they send replaces the appraisal, but you still complete Section B)
What counts toward the $500 and $5,000 thresholds?
The $500 threshold is the total of all property donations for the year, not per item or per charity. (Cash donations and out-of-pocket expenses like mileage don't count.)
Example for $500 threshold: - January: Donated clothes worth $200 to Goodwill - March: Donated furniture worth $150 to Salvation Army - June: Donated 10 shares of stock worth $800 to church - Total non-cash donations: $1,150 → Must file Form 8283 Section A
Even though no single donation exceeded $500, the combined total did.
Similar items aggregate for the $5,000 threshold:
According to Form 8283 Instructions, the IRS groups "similar items" together: items of the same general category like clothing, books, paintings, or stock. If you donate similar items – even if you donate them to multiple charities – and the total exceeds $5,000, you need Section B with an appraisal.
Example for $5,000 threshold: - Donated $2,500 in clothing to Goodwill - Donated $3,000 in clothing to Salvation Army - Total clothing donations: $5,500 → Must file Form 8283 Section B with appraisal (separate form for each charity)
Special rules for common donation types
A few donation types have specific requirements worth noting:
Vehicles over $500: The charity sends you Form 1098-C, which you attach to your return along with Form 8283. If the charity sells the vehicle and it's worth over $5,000, you still use Section B, but the Form 1098-C replaces the appraisal requirement.
Publicly traded stock: According to Form 8283 Instructions, always use Section A, even if worth over $5,000. No appraisal needed.
Digital assets (cryptocurrency): IRS Publication 561 treats crypto like other property – Section A if $500-$5,000, Section B with a qualified appraisal if over $5,000.
Clothing and household items: According to IRS Publication 526, donated items must be in good used condition or better to claim a deduction. Most donations use Section A unless a single item exceeds $5,000.
Art over $20,000: Must include an 8×10 photo with your tax return.
Qualified appraisal requirements
If you need an appraisal for Section B (items over $5,000), it must meet IRS standards:
Timing:
- Completed no earlier than 60 days before the donation
- Received before the due date of your tax return (including extensions)
What it must include:
- Description of the property
- Physical condition (if relevant)
- Date of donation
- Terms of the donation
- Appraiser's qualifications
- Method of valuation
- Fair market value on donation date
Who qualifies as an appraiser:
- Must hold credentials from recognized appraisal organization
- Regularly performs appraisals for compensation
- Cannot be the donor, charity, or related party
See IRS Publication 561 for complete appraisal requirements.
How Charity Record helps
Our donation forms collect information you need for Form 8283:
For all donation types:
- Date donated
- Description of property
- Fair market value
- How you determined FMV
For items requiring Form 8283 Section A:
- Date acquired
- How acquired (purchased, gift, inheritance, exercise, etc.)
- Your cost or adjusted basis
At tax time:
- Export your donation data
- We include Form 8283 fields
- You (or your tax preparer) can transfer directly to the IRS form
What you still need:
- Written acknowledgment from charity (for donations $250+)
- Qualified appraisal (for items over $5,000, with exceptions noted above)
- Form 1098-C (for vehicles over $500)
- Charity's signature on Section B (if applicable)
- 8×10 photo (for art valuedover $20,000)
Quick reference
| Total Non-Cash Donations | What You Need |
|---|---|
| Under $500 | No Form 8283 required (but keep receipts) |
| $500 to $5,000 | Form 8283 Section A |
| Over $5,000 | Form 8283 Section B + qualified appraisal* |
*Exceptions: Publicly traded securities and sold vehicles (with Form 1098-C) don't need appraisals
| Donation Type | Special Requirements |
|---|---|
| Publicly traded stock | No appraisal even if over $5,000 (Form 8283 instructions) |
| Vehicles over $500 | Form 1098-C from charity |
| Art over $20,000 | Attach 8×10 photo to return |
| Digital assets over $5,000 | Qualified appraisal + Section B (Publication 561) |
| Clothing/household | Must be in good condition or better (Publication 526) |
Need more help?
IRS Resources:
- Form 8283 Instructions
- IRS Publication 526 - Charitable Contributions
- IRS Publication 561 - Determining the Value of Donated Property
In Charity Record:
- Our forms automatically collect Form 8283 data
- Export includes all required fields at tax time
- See our FMV guide for valuation help
- Track totals by year to see if you'll need Form 8283
Charity Record is a donation tracking tool, not a tax advisor. This article summarizes publicly available IRS guidance to help you use our software. You are responsible for ensuring your tax filings comply with IRS requirements. For complex donations, appraisal requirements, or questions about Form 8283 filing, consult a tax professional for advice specific to your situation.