Purpose of Form

Use Form 8283 to report information about noncash charitable contributions.

Do not use Form 8283 to report out-of-pocket expenses for volunteer work or amounts you gave by check or credit card. Treat these items as cash contributions. Also, do not use Form 8283 to figure your charitable contribution deduction. For details on how to figure the amount of the deduction, see your tax return instructions and Pub. 526, Charitable Contributions.

Who Must File You must file one or more Forms 8283 if the amount of your deduction for each noncash contribution is more than $500. You must also file Form 8283 if you have a group of similar items for which a total deduction of over $500 is claimed. See Similar Items of Property, later. For this purpose, “amount of your deduction” means your deduction before applying any income limits that could result in a carryover. The carryover rules are explained in Pub. 526. Make any required reductions to the amount of the contributions before you determine if you must file Form 8283. See Fair Market Value (FMV) , later.

Form 8283 is filed by individuals, partnerships, and corporations.

Business Entities

C corporations. C corporations, other than personal service corporations and closely held corporations, must file Form 8283 only if the amount claimed as a deduction is more than $5,000 per item or group of similar items. A personal service corporation or closely held corporation that claims a deduction for noncash gifts of more than $500 must file Form 8283 with Form 1120 or applicable special return.

For your own Form 8283, the entity in which you hold a direct interest will provide information about your share of the contribution on your Schedule K-1 (Form 1065 or 1120-S). Use the amounts shown on your Schedule K-1 and other supplemental information you have been provided by the entity—not the amounts shown on the entity’s Form 8283 (except for Section B, Part I, line 3, Column(c))—to figure the amount of your contribution. If you are a member in multiple entities that made noncash charitable contributions, submit separate Forms 8283 for each entity’s contribution. These rules apply to any member of a pass-through entity, including members that are individuals, C corporations, S corporations,

Partnerships and S corporations (pass-through enti- ties). A partnership or S corporation that claims a charitable contribution for noncash gifts of more than $500 must file Form 8283 (Section A or Section B) with its Form 1065 or 1120-S. If the total contribution for any item or group of similar items is more than $5,000, the partnership or S corporation must complete Section B of Form 8283 even if the amount allocated to each member (that is, each partner or shareholder) is $5,000 or less.

The partnership or S corporation must give a completed copy of Form 8283 (Section A or Section B) to each member receiving an allocation of the contribution shown in Section A or Section B of the partnership’s or S corporation’s Form 8283.

Members of pass-through entities. If you are a member of a pass-through entity (such as a partner in a partnership or a shareholder in an S corporation) that made a noncash charitable contribution in excess of $500, you must attach multiple Forms 8283 to your return. Specifically, you must attach the following:

• A copy of the Form(s) 8283 from the donating entity where the contribution was originally reported,

• A copy (or copies) of the Form 8283 from any other pass-through entities between you and the donating entity (such as an upper-tier partnership), and

• Your own separate Form 8283 with respect to the contribution made by the donating pass-through entity.

Instructions for Form 8283 (Rev. 12-2025) Catalog Number 62730R Jan 30, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

partnerships, or trusts. See instructions for Section B, Part I, line 3, Column (i). If the pass-through entity donated a qualified conservation contribution, see instructions for Section B, Part I, line 3, Column (h).

Example. Partnership A has two partners, Partnership B and Individual C. Partnership B has two partners— individuals D and E. Partnership A makes a non-cash charitable contribution in excess of $500 and attaches a Form 8283 to its Form 1065. Partnership A allocates the charitable contribution to Partnership B and Individual C. Partnership B must complete its own Form 8283, and attach it, along with Partnership A’s Form 8283, to Partnership B’s Form 1065. C must complete their own Form 8283, and attach it, along with a copy of Partnership A’s Form 8283, to C’s Form 1040. D and E must complete their own Forms 8283, and attach them, along with copies of the Forms 8283 for both Partnership A and Partnership B, to their Form 1040.

When To File File Form 8283 with your tax return for the year you contribute the property and first claim a deduction. Also file Form 8283 for any carryover year described in section 170(d).

How To Complete Provide all information required by the Form 8283 and its instructions. Enter all information required to be included on a line of the Form 8283 on the relevant line. If all required information does not fit on the relevant line, include an attachment with the information that did not fit. If a box is provided for entry of a number, Form 8283 will not be considered complete unless a number is entered in the box. You may attach a statement to the Form 8283 explaining why a number cannot be inserted or you may insert the number in the appropriate box and include an attached statement explaining any additional information regarding the number. You may not indicate that the information is “available upon request.” Such a statement will cause the filing of your Form 8283 to be treated as incomplete or non-responsive. For consequences of failure to complete the Form 8283 as instructed, see Failure To File Form 8283 , later.

If you are electronically filing your tax return, you must include the Form 8283 data in the electronic submission. Enter all information requested by a line of the Form 8283 on the electronic Form 8283, except for the required signatures.

Caution: You must attach the completed Form 8283 with all the required signatures to your tax return, either as a PDF attachment when electronically filed, or mailed to the IRS with Form 8453.

If you are a member of a pass-through entity and are filing your tax return electronically, you must file your own Form 8283 electronically while attaching the pass-through’s Form 8283 as a PDF attachment to your return. A member’s Form 8283 is not required to have signatures in Part III, Part IV, and Part V of the Form.

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Which Sections To Complete Form 8283 has two sections. If you must file Form 8283, you must complete either Section A or Section B depending on the type of property donated and the amount claimed as a deduction.

Members in a pass-through entity completing their own Form 8283 should complete the same section of the form (Section A or B) completed on the pass-through entity’s Form 8283.

Use Section A to report donations of property for which you claimed a deduction of $5,000 or less per item or group of similar items (defined later). Also, use Section A to report donations of publicly traded securities; certain intellectual property described in section 170(e)(1)(B)(iii); a qualified vehicle described in section 170(f)(12)(A)(ii) for which an acknowledgement under section 170(f)(12)(B) (iii) is provided; and inventory and other similar property described in section 1221(a)(1). Use Section B to report donations of property for which you claimed a deduction of more than $5,000 per item or group of similar items.

In figuring whether your deduction for a group of similar items was more than $5,000, consider all items in the group, even if items in the group were donated to more than one donee organization. However, you must file a separate Form 8283, Section B, for each donee organization.

Example. You claimed a deduction of $2,000 for books you gave to your local city college, $2,500 for books you gave to your local state university, and $900 for books you gave to an out-of-state university. You must report these donations in Section B because the total deduction was more than $5,000. You must file a separate Form 8283, Section B, for the donation to each of the three different colleges.

Identifying number. Individuals must enter their social security number (SSN) or individual tax identification number (ITIN), as applicable. All other filers should enter their employer identification number (EIN).

If you are a member of a pass-through entity that has claimed a charitable contribution based on a donation made by a separate pass-through entity, enter the name and EIN of the donating pass-through entity that originally reported the noncash charitable contribution on the line below where you entered your name and identifying number.

Example. You are an individual partner in Partnership 1, and Partnership 1 is a partner in Partnership 2. Partnership 2 donates a noncash charitable contribution, and you are eligible to claim your share of such contribution. Enter your name and your SSN on the “name(s) shown on your income tax return” and “identifying number” line, then enter the name and EIN of Partnership 2 on the “name” and “identifying number” line for the tax return where the noncash charitable contribution was originally reported.

Family pass-through entity. If the noncash charitable contribution is a qualified conservation contribution and the contribution was made by a family pass-through entity, check the box underneath the space for the identifying

number of the donating pass-through entity. See Family pass-through entity exception under Exceptions , later.

Section A. Include in Section A only the following items.

1. Items (or groups of similar items as defined later) for which you claimed a deduction of more than $500 but not more than $5,000 per item (or group of similar items).

2. The following items even if the claimed value was more than $5,000 per item (or group of similar items):

a. Securities listed on an exchange in which quotations are published daily,

b. Securities regularly traded in national or regional over-the-counter markets for which published quotations are available,

c. Securities that are shares of a mutual fund for which quotations are published on a daily basis in a newspaper of general circulation throughout the United States,

d. Certain other securities even though the securities do not meet any of the criteria described in paragraphs 2.a through 2.c above (for more information, see Regulations section 1.170A-13(c)(7)(xi)(B)),

e. A vehicle (including a car, boat, or airplane) if your deduction for the vehicle is limited to the gross proceeds from its sale and you obtained a contemporaneous written acknowledgment,

f. Intellectual property (as defined later), or g. Inventory or property held primarily for sale to customers in the ordinary course of your trade or business.

Section B. Include in Section B only items (or groups of similar items) for which you claimed a deduction of more than $5,000. Do not include items reportable in Section A. Items reportable in Section B require a written qualified appraisal by a qualified appraiser. Form 8283 is an appraisal summary. It is not an appraisal. A separate, qualified appraisal is required for any gift of property valued in excess of $5,000. You must file a separate Form 8283, Section B, for each donee organization and each item of property (or group of similar items).

You must file Form 8283, Section B, if you are contributing a single article of clothing or household item that is not in good used condition or better and for which you are claiming a deduction of over $500.

You must also file Form 8283, Section B, if conditions were placed on the use of the property or you gave less than an entire interest in a property and the contribution was for more than $5,000. Examples of such contributions are a qualified conservation contribution, a contribution of a remainder interest in a personal residence or farm, a contribution of an undivided portion of your entire interest in property, or a contribution of a fractional gift in tangible personal property. For a qualified conservation contribution of more than $5,000, fill out only Part I of Section B; for other contributions of partial interests and restricted use property of more than $5,000, fill out both Parts I and II of Section B. See Pub. 526, Partial Interest in Property, for additional information on what is a deductible partial interest in a property and the requirements for each partial interest. Use Section B even if the entire property

on which a partial interest granted was held primarily for sale to customers in the ordinary course of business.

Similar Items of Property

Similar items of property are items of the same general category or type, such as coin collections, paintings, books, clothing, jewelry, nonpublicly traded stock, land, or buildings.

If you contributed similar items of property to the same donee, you may attach a single Form 8283 with respect to all similar items of property contributed to the same donee. You are required to provide all the information required under Section B for each item of property, except for any items whose aggregate value is appraised at $100 or less and the appraiser provided a group description for such items.

Example. You claimed a deduction of $6,000 for a collection of six rare books ($1,000 each). Report each of the six books separately in Section B because each book is valued more than $100.

Fair Market Value (FMV) Although the amount of your deduction determines if you have to file Form 8283, you also need to have information about the FMV of your contribution to complete the form.

FMV is the price a willing, knowledgeable buyer would pay a willing, knowledgeable seller when neither has to buy or sell.

You may not always be able to deduct the FMV of your contribution. Depending on the type of property donated, you may have to reduce the amount of the contribution to figure the deductible amount, as explained next.

Reductions to contribution. The amount of the reduction (if any) depends on whether the property is ordinary income property or capital gain property. Attach a statement to your tax return showing how you figured the reduction.

Ordinary income property. Ordinary income property is property that would result in ordinary income or short-term capital gain if it were sold at its FMV on the date it was contributed. Examples of ordinary income property are inventory, works of art created by the donor or gifted by the artist to the donor, and capital assets held for 1 year or less. The deduction for a gift of ordinary income property is limited to the FMV minus the amount that would be ordinary income or short-term capital gain if the property were sold.

Capital gain property. Capital gain property is property that would result in long-term capital gain if it were sold at its FMV on the date it was contributed. For purposes of figuring your charitable contribution, capital gain property also includes certain real property and depreciable property used in your trade or business and, generally, held more than 1 year. However, to the extent of any gain from the property that must be recaptured as ordinary income under section 1245, section 1250, or any other code provision, the property is treated as ordinary income property.

You usually may deduct gifts of capital gain property at their FMV. However, you must reduce your deduction

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amount by the amount of any appreciation if any of the following apply.

• The capital gain property is contributed to certain private nonoperating foundations. This rule does not apply to qualified appreciated stock.

Deduction for Donation of Inventory

Contribution deduction $800 COGS (if sold, not donated) - 500

= $300

• You choose the 50% limit instead of the special 30% limit for capital gain property given to 50% limit organizations.

• The contributed property is intellectual property (as defined later).

• The contributed property is certain taxidermy property.

• The contributed property is tangible personal property that is put to an unrelated use (as defined in Pub. 526) by the charity.

• The contributed property is certain tangible personal property with a claimed value of more than $5,000 and is sold, exchanged, or otherwise disposed of by the charity during the year in which you made the contribution, and the charity has not made the required certification of exempt use (such as on Form 8282, Donee Information Return, Part IV).

Special rule for certain C corporations. Special rules apply, under section 170(e)(3), for certain donations made by C corporations to certain charitable organizations for the care of the ill, the needy, or infants. An enhanced deduction (resulting from a reduced reduction to the amount of the contribution of the property) may be available if the taxpayer receives from the donee a written statement representing that the donee’s use and disposition of the property will be for the care of the ill, the needy, or infants.

Special rules also apply, under section 170(e)(4), for certain donations made by C corporations of certain scientific property to be used for research by an educational or scientific research organization. An enhanced deduction (resulting from a reduced reduction to the amount of the contribution of the property) may be available if the taxpayer receives from the donee a written statement representing that the donee’s use and disposition of the property will be for research or experimentation, or for research training, in the United States in physical or biological sciences.

Qualified conservation contribution. A qualified conservation contribution is defined in section 170(h)(1) as a donation of a qualified real property interest, to a qualified organization exclusively for certain conservation purposes. Qualified real property interests include: 1) your entire interest in real estate other than a mineral interest, 2) a remainder interest, and 3) a restriction on the use that may be made of the real property, such as a conservation easement. The donee must be a qualified organization as defined in section 170(h)(3) and must have the resources to monitor and enforce the conservation easement or other conservation restrictions. To enable the organization to do this, you must give it documents, such as maps and photographs, that establish the condition of the property at the time of the gift. In Section B, Part I, line 2, you should check box “b” for qualified conservation contributions. For donations of qualified conservation contributions for the preservation of a certified historic structure, see Easements on certified historic structures , later.

If the donation has no material effect on the real property’s FMV, or enhances rather than reduces its FMV, no deduction is allowable. For example, no deduction may be allowed if the property’s use is already restricted, such as by zoning or other law or contract, and the donation does not further restrict how the property can be used.

• Identifies the conservation purposes furthered by your donation;

The FMV of a conservation easement or other conservation restrictions cannot be determined by applying a standard percentage to the FMV of the underlying property. The best evidence of the FMV of an easement is the sales price of a comparable easement. If there are no comparable sales, the before and after method may be used.

For any qualified conservation contribution, you must attach a statement that:

To determine if you must file Form 8283, use the difference between the amount you claimed as a deduction and the amount you would have claimed as cost of goods sold (COGS) had you sold the property instead. This rule is only for purposes of Form 8283. It does not change the amount or method of figuring your contribution deduction.

• Shows, if before and after valuation is used, the FMV of the underlying property before and after the gift;

• States whether you made the donation in order to get a permit or other approval from a local or other governing authority and whether the donation was required by a contract;

• If you or a related person has any interest in other property nearby, describes that interest;

If you do not have to file Form 8283 because of this rule, you must attach a statement to your tax return (similar to the one in the example below).

Example. You donated clothing from your inventory for the care of the needy. The clothing cost you $500 and your claimed charitable deduction is $800. Complete Section A instead of Section B because the difference between the amount you claimed as a charitable deduction and the amount that would have been your COGS deduction is $300 ($800 – $500). Because the difference between the charitable deduction and the cost of goods sold is less than $500, Form 8283 does not have to be filed:

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• Provides the cost or adjusted basis of the qualified conservation contribution, which is the allocable portion of the cost or adjusted basis of the entire property; and

• Provides whether the property on which the qualified conservation contribution granted was held primarily for sale to customers in the ordinary course of business.

If you are a contributing partnership or a contributing S corporation and are claiming to have met the exception for contributions outside the three-year holding period, include additional information in the statement as

described in Three-year holding period exception under Exceptions , later.

If an appraisal is required, it must be made by a qualified appraiser. See Appraisal Requirements, later.

Disallowance of deduction for certain qualified conservation contributions by partnerships and S corporations. Subject to three exceptions, (see Exceptions , later) if the amount of a partnership’s or S corporation’s qualified conservation contribution (whether made directly or reported as an allocated portion of a contribution of another partnership) exceeds 2.5 times the sum of each ultimate member’s relevant basis, the contribution is not treated as a qualified conservation contribution. No one may claim a deduction for the contribution.

The term “ultimate member” means any partner (that is not a partnership or S corporation) or S corporation shareholder that receives a distributive share or pro rata share, directly or indirectly (through one or more upper-tier partnerships or upper-tier S corporations), of a qualified conservation contribution.

See Regulations section 1.170A-14(j) through (n) for more details on the section 170(h)(7) disallowance rule, including guidance on the computation of modified basis and relevant basis.

Exceptions. There are three exceptions to the section 170(h)(7) disallowance rule.

1. Three-year holding period exception. The disallowance rule does not apply if the qualified conservation contribution is made at least three years after the latest of:

a. the last date the contributing partnership or contributing S corporation acquired any portion of the real property with respect to which a qualified conservation contribution is made;

c. if the interest in the contributing partnership is held through one or more upper-tier partnerships or upper-tier S corporations:

b. the last date any partner in the contributing partnership or shareholder in the contributing S corporation acquired any interest in the partnership or S corporation; and

If the amount of the contributing partnership’s or contributing S corporation’s qualified conservation contribution is equal to or less than 2.5 times the sum of each ultimate member’s relevant basis, then the section 170(h)(7) disallowance rule does not apply to that contributing entity, but any upper-tier partnership or upper-tier S corporation must still determine whether the disallowance rule applies to its allocated portion of the qualified conservation contribution.

An upper-tier partnership or upper-tier S corporation is a partnership or S corporation that does not itself make the contribution, but instead receives an allocated portion of a qualified conservation contribution from another partnership. The term “allocated portion” means a distributive share of a qualified conservation contribution made by a lower-tier partnership.

Relevant basis is the portion of the ultimate member’s modified basis which is allocable to the portion of the real property with respect to which the qualified conservation contribution is made. The contributing partnership or contributing S corporation must determine each ultimate member’s relevant basis. That determination will require information from any upper-tier partnership or upper-tier S corporation, and may also require information from ultimate members.

Contributing partnerships, contributing S corporations, upper-tier partnerships, and upper-tier S corporations must maintain dated, written statements in their books and records, by the due date, including extensions of their federal income tax returns, demonstrating the calculations of each ultimate member’s adjusted basis, modified basis, and relevant basis. These statements don’t need to be maintained (nor does modified basis or relevant basis need to be computed) for contributions that meet the three-year holding period exception or the family pass-through entity exception, unless the contribution also meets the certified historic structure exception (in which case these statements need to be maintained and the modified basis and relevant basis need to be computed). See Exceptions, below.

i. the last date any upper-tier partnership or upper-tier S corporation acquired any interest in the contributing partnership or any other upper-tier partnership; and

ii. the last date any partner or shareholder in any upper-tier partnership or upper-tier S corporation acquired any interest in the upper-tier partnership or upper-tier S corporation.

If the three-year holding period exception applies, include with the contributing partnership’s or contributing S corporation’s return an attached statement listing each of the dates described in the above section. This statement is not required if you are a family pass-through entity or if the subject of your qualified conservation contribution is for the preservation of a certified historic structure. For the definition of “acquired,” see Regulations section 1.170A-14(n)(2).

The exception for the three-year holding period is determined by the contributing partnership or contributing S corporation. If the contributing partnership or contributing S corporation satisfies the three-year holding period, then the disallowance rule does not apply to any upper-tier partnership, upper-tier S corporation, or ultimate member. However, if the contributing partnership or contributing S corporation does not satisfy the three-year holding period, then the exception does not apply to any upper-tier partnership, upper-tier S corporation, or ultimate member.

2. Family pass-through entity exception. The disallowance rule does not apply to a qualified conservation contribution made by a family pass-through entity. A family pass-through entity is a partnership or S corporation in which 90% or more of the interests are held by an individual and family members of the individual. For these purposes, an individual’s family members are the individual’s spouse and individuals described in section 152(d)(2)(A)-(G). In addition, family members also include an estate of someone who was a family member and a trust where all beneficiaries (including those who would

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receive a portion of the trust if the trust were to terminate) are family members.

To qualify for the family pass-through entity exception, the partnership or S corporation must allocate at least 90% of the qualified conservation contribution to family members. A partnership or S corporation does not qualify for the family pass-through entity exception unless the individual and family members held the property with respect to which the qualified conservation contribution is made for at least one year prior to the qualified conservation contribution, except if the amount of the contribution is limited to basis under section 170(e).

The family pass-through entity exception is determined at the level of the entity that makes the contribution (contributing partnership or contributing S corporation). If the contributing entity is not a family pass-through entity, the exception is not applicable to any entity that owns an interest in the pass-through entity (upper-tier entity) regardless of whether that upper-tier entity would qualify on its own.

3. Certified historic structure exception. The disallowance rule does not apply if the purpose of the qualified conservation contribution is the preservation of a certified historic structure. Nevertheless, under the special rule of section 170(f)(19) and Regulations section 1.170A-16(f)(6), if the amount of such a contribution or allocated portion exceeds 2.5 times the sum of each ultimate member’s relevant basis, no deduction will be allowed unless the contributing partnership, the contributing S corporation, the upper-tier partnership, or the upper-tier S corporation files a properly completed Form 8283 including the sum of each ultimate member’s relevant basis.

Easements on certified historic structures. If the subject of your qualified conservation contribution is a certified historic structure, check box “b” of Section B, Part I, line 2, and the “Certified historic structure” sub-box “b(1),” and provide the National Park Service (NPS) project number (NPS #), which the NPS assigned to its certified historic structure determination. NPS will have assigned an NPS # and made this certification in response to your submission of Part 1 of the Historic Preservation Certification Application for this structure.

Exception. The only exception in which NPS would not have assigned an NPS # is when the individual listing in the National Register of Historic Places includes only one building (for example, only a house located on a single National Register listing). In this case, instead of an NPS #, enter five zeros (“00000”) in the NPS # field for this single building individually listed in the National Register of Historic Places.

Historic district building. You cannot claim a deduction for an exterior restriction on a historic district building unless the restriction preserves the entire exterior of the building (including front, sides, rear, and height). In addition to other requirements for noncash contributions, you must include with your return:

• A signed copy of a qualified appraisal,

• Photographs of the entire exterior of the building, and

• A description of all restrictions on the development of the building (the description of the restrictions can be made by attaching a copy of the easement deed).

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National Register building. You can claim a deduction for the restriction of some or all of the exterior of a National Register building. You can claim a deduction for the restriction of some or all of the interior of a National Register building or historic district building. For these donations, in addition to other requirements for noncash contributions, you must obtain a contemporaneous written acknowledgment from the donee. For donations valued at more than $5,000, you must obtain a qualified appraisal. For donations valued at more than $500,000, you must attach a qualified appraisal to your return. See Deduction of more than $500,000, later.

In addition, if you donate an exterior restriction on a National Register building or historic district building and claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. See Form 8283-V and its instructions.

For more information about qualified conservation contributions, see Pub. 526 and Pub. 561, Determining the Value of Donated Property. Also, see section 170(h), Regulations section 1.170A-14, and Notice 2004-41. Notice 2004-41, 2004-28 I.R.B. 31, is available at IRS.gov/irb/2004-28_IRB/ar09.html .

Intellectual property. The FMV of intellectual property must be reduced to figure the amount of your deduction, as explained earlier. Intellectual property means a patent, copyright (other than a copyright described in section 1221(a)(3) or 1231(b)(1)(C)), trademark, trade name, trade secret, know-how, software (other than software described in section 197(e)(3)(A)(i)), or similar property, or applications or registrations of such property.

However, you may be able to claim additional charitable contribution deductions in the year of the contribution and later years based on a percentage of the donee’s net income, if any, from the property. The amount of the donee’s net income from the property will be reported to you on Form 8899, Notice of Income From Donated Intellectual Property. See Pub. 526 for details.

Clothing and household items. The FMV of used household items and clothing is usually much lower than when new. A good measure of value might be the price that buyers of these used items actually pay in consignment or thrift shops. You can also review classified ads in the newspaper or on the Internet to see what similar products sell for.

Generally, you cannot claim a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. However, you can claim a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if your claimed value is more than $500 and you substantiate that value with a qualified appraisal and Form 8283, Section B. Both must be included with your return.

Qualified Vehicle Donations

A qualified vehicle is any motor vehicle manufactured primarily for use on public streets, roads, and highways; a boat; or an airplane. However, property held by the donor

primarily for sale to customers, such as inventory of a car dealer, is not a qualified vehicle.

If you donate a qualified vehicle with a claimed value of more than $500, you cannot claim a deduction unless you attach to Form 8283 a copy of the contemporaneous written acknowledgment you received from the donee organization. The donee organization may use Copy B of Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, as the acknowledgment. An acknowledgment is considered contemporaneous if the donee organization furnishes it to you no later than 30 days after the:

• Date of the sale, if the donee organization sold the vehicle in an arm’s length transaction to an unrelated party; or

• Date of the contribution, if the donee organization will not sell the vehicle before completion of a material improvement or significant intervening use, or the donee organization will give or sell the vehicle to a needy individual for a price significantly below FMV to directly further the organization’s charitable purpose of relieving the poor and distressed or underprivileged who need a means of transportation.

For a donated vehicle with a claimed value of more than $500, you can deduct the smaller of the vehicle’s FMV on the date of the contribution or the gross proceeds received from the sale of the vehicle, unless an exception applies as explained below. Form 1098-C (or other acknowledgment) will show the gross proceeds from the sale if no exception applies. If the FMV of the vehicle was more than your cost or other basis, you may have to reduce the amount of the contribution to figure the deductible amount, as described under Reductions to contribution, earlier.

If any of the following exceptions apply, your deduction is not limited to the gross proceeds received from the sale. Instead, you generally can deduct the vehicle’s FMV on the date of the contribution if the donee organization:

• Makes a significant intervening use of the vehicle before transferring it,

• Makes a material improvement to the vehicle before transferring it, or

• Gives or sells the vehicle to a needy individual for a price significantly below FMV to directly further the organization’s charitable purpose of relieving the poor and distressed or underprivileged who need a means of transportation.

Form 1098-C (or other acknowledgment) will show if any of these exceptions apply. If the FMV of the vehicle was more than your cost or other basis, you may have to reduce the amount of the contribution to figure the deductible amount, as described under Reductions to contribution, earlier.

Determining FMV. A used car guide may be a good starting point for finding the FMV of your vehicle. These guides, published by commercial firms and trade organizations, contain vehicle sale prices for recent model years. The guides are sometimes available from public libraries or from a loan officer at a bank, credit union, or finance company. You can also find used car pricing information on the Internet.

An acceptable measure of the FMV of a donated vehicle is an amount not in excess of the price listed in a used vehicle pricing guide for a private party sale of a similar vehicle. However, the FMV may be less than that amount if the vehicle has engine trouble, body damage, high mileage, or any type of excessive wear. The FMV of a donated vehicle is the same as the price listed in a used vehicle pricing guide for a private party sale only if the guide lists a sales price for a vehicle that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated vehicle.

Example. Ash donates their car, which they bought new in 2020 for $35,000. A used vehicle pricing guide shows the FMV for the car in 2025 is $20,000. Ash receives a Form 1098-C showing $15,000 as gross proceeds from the donee’s sale of Ash’s car. The Form 1098-C provided by the donee does not include certifications from the donee that it made material improvements or significant intervening use of Ash’s car or transferred the car to a needy individual for significantly below FMV in furtherance of the donee’s charitable purpose.

If all the requirements under section 170 are met, including completing Section A of Form 8283 and attaching to their return either Form 1098-C, or other contemporaneous written acknowledgment that meets the requirements of section 170(f)(12)(B), Ash may be entitled to a charitable contribution deduction of $15,000.

More information. For details, see Pub. 526 or Notice 2005-44. Notice 2005-44, 2005-25 I.R.B. 1287, is available at IRS.gov/irb/2005-25_IRB/ar09.html .

Additional Information

You may want to see Pub. 526 and Pub. 561. If you contributed depreciable property, see Pub. 544, Sales and Other Dispositions of Assets.