What is Form 8283 and when do I need it?

Summary: Form 8283 is the IRS form for reporting non-cash charitable donations. IRS Publication 526 says that if your total deduction for all noncash contributions for the year is over $500, you must complete Form 8283 and attach it to your return. The IRS Form 8283 Instructions also call out a noncash contribution over $500 or a group of similar items over $500. Section A generally covers property reported at $5,000 or less per item or group of similar items. Section B generally applies when an item or group of similar items is over $5,000, or when the special rule for below-good clothing or household items applies.

When you need Form 8283

According to IRS Publication 526, you must complete Form 8283 and attach it to your return if:

Your total non-cash charitable contributions exceed $500 for the year

This includes all non-cash donations combined, including 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. The important point is that the $5,000 Section B threshold is not just your total non-cash giving for the year. The Form 8283 Instructions apply it per item or group of similar items.

Section A: $5,000 or less per item or similar-item group

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 (FMV) and how you determined it
Written acknowledgment from charity (if $250+)

No qualified appraisal required for most Section A items.

Section B: Over $5,000 per item or similar-item group

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: Some property is reported in Section A even if the claimed value is over $5,000. The Form 8283 Instructions list examples including publicly traded securities, certain vehicles where your deduction is limited to gross proceeds and you have the required acknowledgment, certain intellectual property, and inventory or property held primarily for sale to customers.

What counts toward the $500 and $5,000 thresholds?

The $500 Form 8283 filing threshold is based on your total non-cash contributions for the year. Publication 526 says that if your total deduction for all noncash contributions for the year is over $500, you must complete Form 8283. The Form 8283 Instructions also require Form 8283 if a noncash contribution is over $500 or a group of similar items totals over $500. Cash donations and out-of-pocket expenses like mileage don't count as noncash property for Form 8283.

Example for $500 threshold:

January: Donated clothes worth $200 to Goodwill
March: Donated furniture worth $150 to Salvation Army
June: Donated books worth $225 to church
Total non-cash donations: $575 → Must file Form 8283

Even though no single donation exceeded $500, the combined total did.

Similar items aggregate for the $5,000 Section B/appraisal threshold:

According to the Form 8283 Instructions, "similar items" are items of the same general category or type, such as clothing, books, paintings, jewelry, stock, land, or buildings. Publication 561 gives a longer list that includes clothing, jewelry, furniture, household goods, collectibles, and decorative arts. If you donate similar items, even to multiple charities, and the claimed deduction for that group exceeds $5,000, you generally need Section B with a qualified appraisal unless an exception applies.

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 a qualified appraisal (separate form for each charity)

Example where total donations exceed $5,000 but Section B may not apply:

Donated $4,900 in clothing
Donated $4,900 in furniture
Total non-cash donations: $9,800 → Form 8283 is required because the total non-cash deduction is over $500. But clothing and furniture are different similar-item groups, so this does not automatically require Section B or a qualified appraisal unless another Section B rule applies.

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 or another written acknowledgment, which you attach to your return along with Form 8283. If your deduction is limited to the charity's gross sale proceeds and you have the required acknowledgment, the Form 8283 Instructions generally place the vehicle in Section A rather than Section B, even if the claimed value is over $5,000.

Publicly traded stock: According to Form 8283 Instructions, always use Section A, even if worth over $5,000. No appraisal needed.

Digital assets (cryptocurrency): The Form 8283 Instructions define digital assets for reporting purposes. IRS Chief Counsel Advice CCA 202302012 says a qualified appraisal is required when a taxpayer claims a charitable deduction of more than $5,000 for cryptocurrency. Use Section A if the claimed deduction is $5,000 or less; Section B and appraisal rules generally apply if the claimed deduction is 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 unless the appraisal exception applies. Most ordinary item donations use Section A unless an item or group of similar items exceeds $5,000.

Art of $20,000 or more: You must attach the signed appraisal to your return. For individual objects, keep a clear photo available in case the IRS requests it.

Qualified appraisal requirements

If you need an appraisal for Section B, 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 have recognized appraisal credentials or meet the IRS education and experience requirements
Must have verifiable education and experience valuing the type of property being appraised
Regularly performs appraisals for compensation
Cannot be the donor, charity, or related party
Cannot be prohibited from practicing before the IRS

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

Why some exports show item categories:

For item donations, Charity Record may group or label entries by categories such as clothing, furniture, books, and household goods. This helps you or your preparer review the IRS similar-item thresholds. A category label in an export is not a determination that Section B or a qualified appraisal is required. For example, $4,900 of clothing and $4,900 of furniture may appear as separate category lines even though the total noncash amount is $9,800.

What you still need:

Written acknowledgment from charity (for donations $250+)
Qualified appraisal (for an item or similar-item group over $5,000, with exceptions noted above, and for below-good clothing or household items over $500)
Form 1098-C (for vehicles over $500)
Charity's signature on Section B (if applicable)
Signed appraisal attached to your return for art of $20,000 or more; clear photo available upon request for individual objects

Quick reference

Situation	What You Need
Total non-cash donations are $500 or less	No Form 8283 required, but keep receipts
Total non-cash donations are over $500	Form 8283 required
Item or similar-item group is $5,000 or less	Usually Section A
Item or similar-item group is over $5,000	Usually Section B + qualified appraisal*
Clothing or household item below good used condition, and you claim more than $500 for that single item	Section B + qualified appraisal attached

*Exceptions include publicly traded securities and certain vehicles where your deduction is limited to gross proceeds and you have the required acknowledgment.

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 of $20,000 or more	Attach signed appraisal; keep photo available upon request for individual objects
Digital assets over $5,000	Qualified appraisal + Section B (Form 8283 instructions, CCA 202302012)
Clothing/household	Must be in good used condition or better unless the appraisal exception applies (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.