Section A

If you received a copy of Form 8283 from a pass-through entity with Section A completed, complete your own Form 8283 Section A as instructed below in addition to attaching the pass-through entity’s Form 8283.

Line 1

Column (b). Check the box if the donated property is a qualified vehicle (defined earlier). If you are not attaching Form 1098-C (or other acknowledgment) to your return, enter the vehicle identification number (VIN) in the spaces provided below the checkbox.

You can find the VIN on the vehicle registration, the title, the proof of insurance, or the vehicle itself. Generally, the VIN is 17 characters made up of numbers and letters.

If the VIN has fewer than 17 characters, enter a -0- in each of the remaining entry spaces to the left of the VIN. For example, if the VIN is “555555X555555,” enter “0000555555X555555.”

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Column (c). Describe the property in sufficient detail. The greater the value of the property, the more detail you must provide. For example, a personal computer should be described in more detail than pots and pans.

If the donated property is a vehicle, give the year, make, model, condition, and mileage at the time of the donation (for example, “2023 Hyundai, Elantra, fair condition, 60,000 miles”) regardless of whether you must attach either a Form 1098-C or other contemporaneous written acknowledgment. If you do not know the actual mileage, use a good faith estimate based on car repair records or similar evidence.

For securities, include:

• Company name,

• Number of shares,

• Kind of security,

• Whether a share of a mutual fund, and

• Whether regularly traded on a stock exchange or in an over-the-counter market.

For real or tangible personal property, include the condition of the property and whether the donee has certified the tangible personal property for its own use as an exempt organization. The condition of tangible personal property should be stated using industry standard terms or grading scales for the specific type of object, when applicable to the type of tangible personal property and when an appraisal for this property is required. For example, when an appraisal is required, general condition terms for artworks could include poor, fair, good, very good, and excellent, while grading terms for collectibles could be a numerical scale of 1 to 10. For gemstones, the Gemological Institute of America (GIA) universal grading standards for color, clarity, cut, and carat are preferred.

Column (d). Enter the date you contributed the property. If you made contributions on various dates, enter each contribution and its date on a separate row.

Note: If the amount you claimed as a deduction for the item is $500 or less, you do not have to complete columns (e), (f), and (g). However, see Similar Items of Property , earlier.

Column (e). Enter the approximate date you acquired the property. If it was created, produced, or manufactured by or for you, enter the date it was substantially completed.

If you are donating a group of similar items and you acquired the items on various dates (but have held all the items for at least 12 months), you can enter “Various.”

For publicly traded securities, enter only if you held the securities for more than 12 months.

If the property was created, produced, or manufactured by or for the donor, enter the date the property was substantially completed.

elect to limit your deduction cost basis. See section 170(b) (1)(C)(iii). Keep records on cost or other basis.

Note: If you must complete columns (e), (f), and (g) but have reasonable cause for not providing the information required, attach an explanation. See How To Complete , earlier.

Column (h). Enter the FMV of the property on the date you donated it. However, if you were required to reduce the amount of your contribution below the FMV, list the reduced amount of the contribution in Column (h) rather than the FMV. In addition, attach a statement listing the FMV and the computation of and reasons for the reduction. See Fair Market Value (FMV), earlier, for the type of statement to attach.

If you are a member of a pass-through entity completing your own Form 8283, enter the amount shown on your K-1 to figure the deduction.

Column (i). Enter the method(s) you used to determine the FMV.

Examples of entries to make include “Appraisal,” “Thrift shop value” (for clothing or household items), “Catalog” (for stamp or coin collections), or “Comparable sales” (for real estate and other kinds of assets). See Pub. 561.