Section B — Instruction 8283 — Instructions for Form

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

Include in Section B items (or groups of similar items) for which you are claiming a deduction of more than $5,000. You must also file Form 8283, Section B, if you are contributing a single article of clothing or household item that is not in good used condition and for which you are claiming a deduction of more than $500. Do not include property reported in Section A. File a separate Form 8283, Section B, for:

Each donee; and
Each item of property, except for an item that is part of a group of similar items given to the same donee.

If you contributed similar items of property to the same donee and claimed a deduction of more than $5,000, see Similar Items of Property earlier, for how to report each item of property.

Part I, Information on Donated Property You must get a written qualified appraisal from a qualified appraiser before completing Part I.

Generally, you do not need to attach the appraisals to your return, but you should keep them for your records. But see Art valued at $20,000 or more , Clothing and household items not in good used condition , Easements on certified historic structures , and Deduction of more than $500,000 , later.

Art valued at $20,000 or more. If your deduction for art is $20,000 or more, you must attach a complete copy of the signed appraisal to your return. For individual objects valued at $20,000 or more, a photograph must be provided upon request. The photograph must be of

Column (f). State how you acquired the property. This could be by purchase, gift, inheritance, or exchange.

Column (g). For items over $500, enter your cost or adjusted basis. Do not complete this column for publicly traded securities held more than 12 months, unless you

sufficient quality and size (preferably an 8 x 10 inch color photograph) or a high-resolution digital image to fully show the object.

Clothing and household items not in good used con- dition. You must include with your return a qualified appraisal of any single item of clothing or any household item that is not in good used condition or better for which you are claiming a deduction of more than $500. Attach the appraisal and Section B to your return. See Clothing and household items, earlier.

Easements on certified historic structures. If you are claiming a deduction for a qualified conservation contribution of an easement on the exterior of a historic district building, you must include the qualified appraisal, photographs, and certain other information with your return. See Easements on certified historic structures , under Fair Market Value (FMV) , earlier.

Deduction of more than $500,000. If you are claiming a deduction of more than $500,000 for an item (or group of similar items) donated to one or more donees, you must attach the qualified appraisal of the property to your return unless an exception applies.

Appraisal Requirements

The appraisal must be prepared by a qualified appraiser (defined later) in accordance with the substance and principles of the Uniform Standards of Professional Appraisal Practice, as developed by the Appraisal Standards Board of the Appraisal Foundation. It also must meet the relevant requirements of Regulations section 1.170A-17(a) and (b).

An appraisal is not a qualified appraisal if you fail to disclose or misrepresent facts to your appraiser and a reasonable person would expect this failure or misrepresentation to cause the appraiser to misstate the value of the property you contributed.

The appraisal must be signed and dated by a qualified appraiser not earlier than 60 days before the date you contribute the property. You must receive the appraisal before the due date (including extensions) of the return on which you first claim a deduction for the property. For a deduction you first claim on an amended return, you must obtain the appraisal before the date you file the amended return. See Regulations section 1.170A-17(a)(4), (a)(8).

A separate qualified appraisal and a separate Form 8283 are required for each item of property except for an item that is part of a group of similar items. Only one appraisal is required for a group of similar items contributed in the same tax year if it includes all the required information for each item. However, for a group of similar items with aggregate value appraised at $100 or less, the appraiser may select such items and provide a group description of such items.

If you gave similar items to more than one donee for which you claimed a total deduction of more than $5,000, you must attach a separate form for each donee.

Example. You claimed a deduction of $2,000 for books given to your local city college, $2,500 for books given to your local state university, and $900 for books given to your local public library. You must attach a separate Form 8283 for each donee.

Line 2

Check only one box on Section B, Part I, line 2 of each Form 8283 unless your contribution was for a qualified conservation contribution of a certified historic structure. Complete as many separate Forms 8283 as necessary so that only one box has to be checked on line 2 of each Form 8283.

Art. Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects.

Collectibles. Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above.

Digital assets. A digital asset is any digital representation of value that is recorded on a cryptographically secured, distributed ledger (or any similar technology), without regard to whether each individual transaction involving that digital asset is actually recorded on that ledger. Common digital assets include convertible virtual currency and cryptocurrency, stable coins, and non-fungible tokens (NFTs).

Other real estate. Other real estate does not include qualified conservation contributions.

Securities. For donations of publicly traded securities in any amount, you should only use Section A. A security is generally considered to be publicly traded if the security is (a) listed on a recognized stock exchange whose quotations are published daily; (b) regularly traded on a national or regional over-the-counter market; or (c) quoted daily in a national newspaper of general circulation in the case of mutual fund shares. Section B, Part I, line 2, box “f” should only be checked for donations of nonpublicly traded securities over $5,000. Nonpublicly traded securities may include, but are not limited to, privately held stock or shares in an entity such as an S corporation or a C corporation, privately held Limited Liability Company (LLC) membership, or privately held partnership interest.

Vehicles. If you check box “i” to indicate the donated property is a vehicle and the claimed value for your donated vehicle (a) is more than $5,000, and (b) not limited to the gross proceeds from its sale, you must also attach to your return a copy of Form 1098-C (or other contemporaneous written acknowledgment) you received from the donee organization. See Which Sections To Complete for instructions on whether to include your donated vehicle in Section A or Section B. Do not include donated vehicles reportable in Section A in Section B. Members of a pass-through entity should check the same box as indicated on the Form 8283 received from the contributing entity.

Line 3

You must complete at least column (a) of line 3 (and column (b) if applicable) before submitting Form 8283 to the donee. You may then complete the remaining columns.

Column (a). Provide a detailed description so a person unfamiliar with the property could be sure the property that was appraised is the property that was contributed. The greater the value of the property, the more detail you must provide.

For a qualified conservation contribution, describe the easement terms in detail, including the acreage of the easement or land donated, or attach a copy of the easement deed.

A description of donated securities should include the company name and number of shares donated. Do not include donated securities reportable in Section A.

Column (b). If any tangible personal property or real property was donated, give a brief summary of the overall physical condition of the property at the time of the gift.

Column (c). Include the FMV of the donated property from the appraisal. If you jointly owned the property with one or more other taxpayers, enter the portion of the FMV that is allocable to your share of the property. Members in a pass-through entity completing your own Form 8283, enter the total appraised FMV.

Columns (d)–(f). For a contribution of a deductible partial interest in property, enter information about the entire property in columns (d), (e), and (f). For a qualified conservation contribution, also include information about the cost or adjusted basis of the partial interest in the statement attached to Form 8283.

For all contributions, if you have reasonable cause for not providing the information in column (d), (e), or (f), attach an explanation so your deduction will not automatically be disallowed.

Columns (d) and (e). If the property was contributed by a pass-through entity, both the entity and its members should enter information about the pass-through entity’s acquisition of the property.

Column (d). Enter the date you acquired the property (regardless of whether there is a carryover basis). 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.” If the property was created, produced, or manufactured by you, enter the date it was substantially completed.

Column (e). State how you acquired the property. This could include purchase, exchange, gift, inheritance, or capital contribution. If there is a carryover basis, also include the date your predecessor acquired the property.

Columns (f) and (g). If you jointly owned the property with one or more other taxpayers, enter information for your allocable share of the property. Pass-through entities should enter the total amounts.

Column (g). A bargain sale is a transfer of property that is in part a sale or exchange and in part a contribution. Enter the amount received for bargain sales.

Column (h). Complete column (h), qualified conservation contribution relevant basis, only if you are a contributing partnership or contributing S corporation that made a qualified conservation contribution, an upper-tier partnership or upper-tier S corporation that received an allocated portion of a qualified conservation contribution, or if you are an ultimate member. If the contribution meets the three-year holding period exception and/or the family pass-through entity exception (see Exceptions, earlier), then column (h) doesn’t need to be completed unless the contribution is also for a certified historic structure. A contributing partnership, contributing S corporation, upper-tier partnership, or upper-tier S corporation should report the sum of the relevant bases of all its ultimate members in column (h). An ultimate member should report its own relevant basis.

For guidance on the computation of relevant basis, see Regulations section 1.170A-14(k)-(m) and Pub. 526.

Column (i). Complete column (i), amount claimed as a deduction, if you are a pass-through entity or a member of a pass-through entity. If you are a pass-through entity, enter your share of the noncash charitable contribution. If you are a member, enter your share of the noncash charitable contribution allocated to you by the pass-through entity.

Part II, Partial Interests and Restricted Use Property (Other Than Qualified Conservation Contributions) If Part II applies to more than one property, attach a separate statement. Give the required information for each property separately. Identify which property listed in Section B, Part I, that the information relates to.

Lines 4a Through 4e

Complete lines 4a–4e only if you contributed less than the entire interest in property listed in Section B, Part I. On line 4b, enter the amount claimed as a deduction for this tax year and in any prior tax years for gifts of a partial interest in the same property. Line 4c is completed if the prior year donee organization is different from the organization in Section B, Part V.

Lines 5a Through 5c

Complete lines 5a–5c only if you attached restrictions to the right to the income, use, or disposition of the donated property. An example of a “restricted use” donation includes a contribution of an item to a museum on the condition that the latter does not sell the item for a specified period following the donation. Attach a statement explaining: (1) the terms of any agreement or understanding regarding the restriction; and (2) whether the property is designated for a particular use.

Part III, Taxpayer (Donor) Statement Complete Section B, Part III, for each item included in Section B, Part I, that has an appraised value of $500 or less. The donee does not have to file Form 8282 for the items valued at $500 or less. See the Note, under Part V,

Donee Acknowledgment, for more details about filing Form 8282.

The amount of information you give in Section B, Part III, depends on the description of the donated property you enter in Section B, Part I. If you show a single item as “Property A” in Part I and that item is appraised at $500 or less, then the entry “Property A” in Part III is enough.

Example. You donated books valued at $6,000. The appraisal states that one of the books is only worth $400. You do not include the remaining books in Part III because each of them has an appraised value of over $500. If you included the book valued at $400 as Property A on Section B, Part I, line 3, and entered $400 in column (c), the only required entry in Part III is “Property A.”

All shares of nonpublicly traded stock or items in a set are considered one item. For example, a book collection by the same author, components of a stereo system, or six place settings of silverware are one item for the $500 test.

Part IV, Declaration of Appraiser If you are required to get an appraisal, you must get it from a qualified appraiser. A qualified appraiser is an individual who meets all the following requirements as of the date the individual completes and signs the appraisal.

The individual either: a. Has earned a recognized appraiser designation from a generally recognized professional appraiser organization for demonstrated competency in valuing the type of property being appraised, or

b. Has met certain minimum education requirements and has 2 or more years of experience in valuing the type of property being appraised. To meet the minimum education requirements, the individual must have successfully completed professional or college-level coursework in valuing the type of property and the education must be from:

i. A professional or college-level educational organization,

ii. A generally recognized professional trade or appraiser organization that regularly offers educational programs, or

iii. An employer as part of an employee apprenticeship or education program similar to professional or college-level courses.

The individual regularly prepares appraisals for which they are paid.
The appraiser makes a declaration in the appraisal that, because of their experience and education, they are qualified to make appraisals of the type of property being valued.
The appraiser specifies in the appraisal the appraiser’s education and experience in appraising the type of property being valued.

In addition, the appraiser must complete Part IV of Form 8283. See section 170(f)(11)(E) and Regulations section 1.170A-16(d)(4) for details.

If you use appraisals by more than one appraiser, or if two or more appraisers contribute to a single appraisal, all

the appraisers must sign the appraisal and Part IV of Form 8283.

Persons who cannot be qualified appraisers are listed in Part IV of Section B–Declaration of Appraiser. Generally, a party to the transaction in which you acquired the property being appraised will not qualify to sign the declaration. But a person who sold, exchanged, or gave the property to you may sign the declaration if the property was donated within 2 months of the date you acquired it and the property’s appraised value did not exceed its acquisition price.

Appraisal fees cannot be based on a percentage of the appraised value. See Regulations section 1.170A-17(a) (9).

Identifying number. Each appraiser’s taxpayer identification number (SSN or EIN) must be entered in Part IV.

Part V, Donee Acknowledgment The donee organization that received the property described in Part I of Section B must complete and sign the Donee Acknowledgment in Part V. Before submitting Section B of Form 8283 to the donee for acknowledgment, complete at least your name, identifying number, and description of the donated property (line 3, column (a)). If real property or tangible personal property is donated, also describe its physical condition (line 3, column (b)) at the time of the gift. Complete Part III, if applicable, before submitting the form to the donee. See the instructions for Part III.

The person acknowledging the gift must be an official authorized to sign the tax returns of the organization, or a person specifically designated to sign Form 8283. When you ask the donee to fill out Part V, you should also ask the donee to provide you with a contemporaneous written acknowledgment required by section 170(f)(8).

After completing Part V, the organization must return Form 8283 to you, the donor. You must give a copy of Section B of this form to the donee organization. You may then complete any remaining information required in Part I. Also, the qualified appraiser can complete Part IV at this time.

For charitable contributions made by pass-through entities, the donee organization must complete Part V, Donee Acknowledgment, of Form 8283, for the contributing partnership or contributing S corporation only. The donee organization is not required to complete Part V for each member’s Form 8283.

In some cases, it may be impossible to get the donee’s signature on Form 8283. The deduction will not be disallowed for that reason if you attach a detailed explanation of why it was impossible.

Note: If it is reasonable to expect that donated tangible personal property will be used for a purpose unrelated to the purpose or function of the donee, the donee should check the “Yes” box in Part V. In this situation, your deduction will be limited. In addition, if the donee (or a successor donee) organization disposes of the property within three years after the date the original donee

received it, the organization must file Form 8282 with the IRS and send a copy to the donor. (As a result of the sale by the donee, the donor’s contribution deduction may be limited or part of the prior year’s contribution deduction may have to be recaptured. See Pub. 526.) An exception applies to items having a value of $500 or less if the donor identified the items and signed the statement in Section B, Part III, of Form 8283. See the instructions for Part III.

Failure To File Form 8283

Your deduction generally will be disallowed if you fail to:

Attach a required Form 8283 to your return,
Fully complete Form 8283 by omitting required information or submitting non-responsive language,
Get a required appraisal and complete Section B of Form 8283, or
Attach to your return a required appraisal of clothing or household items not in good used condition, or
Attach to your return a required appraisal for an easement on a historically significant building, or property for which you claimed a deduction of more than $500,000.

Note: If an entry is entirely blank or states that information is “available upon request” then it is nonresponsive. See How To Complete, earlier.

Your deduction will not be disallowed if your failure to submit the required information was due to reasonable cause and not willful neglect.

Noncash Contributions Carried Over to Later Year

If your noncash contribution was subject to one or more limits based on your adjusted gross income, and your unused charitable deduction from a previous year may be claimed in the current year, you must attach to your current return a completed copy of the Form 8283 from the previous year. Also, if an appraisal was required to be attached to the previous return, you must attach a copy of the appraisal to your current return. Separate Forms 8283

need to be submitted for each contribution that is carried over from the previous year to the current year.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is shown below.

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 min. Learning about the law or the form . . . . . . . . . . . . . 29 min. Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . 1 hr., 4 min. Copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.