Form 8283
Form 8283
Noncash Charitable Contributions
Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.
Section A — Property $5,000 or Less
- 1a Donee Organization The name and address of the qualified charitable organization that received your noncash donation.
- 1b Description of Donated Property A description of the noncash property you donated to the charity listed on line 1a.
- 1d Date Acquired by Donor The date you originally acquired the donated property. For purchased items, this is the purchase date.
- 1e Donor's Cost or Adjusted Basis What you originally paid for the donated property, adjusted for any improvements or depreciation. For purchased items, this is the purchase price.
- 1f Fair Market Value The fair market value of the donated property on the date of the contribution.
- 1g FMV Determination Method How you determined the fair market value of the donated property.
Section B — Property Over $5,000
- 5 Donated Property Over $5,000 A description of donated property with a claimed value exceeding $5,000 that requires a qualified appraisal.
- 6 Physical Condition of Property A description of the physical condition of the donated property at the time of the contribution.
- 7 Appraised Fair Market Value The fair market value of the donated property as determined by a qualified appraiser.