What this line means
A description of the noncash property you donated to the charity listed on line 1a. Be specific: “men’s winter coat, good condition” is better than “clothing.” For household items, include the type and condition. For securities, include the name of the company or fund and number of shares. The IRS uses this description to evaluate whether your claimed value is reasonable.
Does this apply to you?
- You donated clothing, furniture, electronics, or other household items to charity
- You donated stocks, bonds, or mutual fund shares to a qualified organization
- You donated a vehicle, artwork, collectibles, or other property
- You need to describe the donated property in sufficient detail for IRS review
Easy to overlook
Clothing and household items must be in good or better condition The IRS does not allow a deduction for clothing or household items that are not in at least “good used condition.” Worn-out, stained, or damaged items are not deductible regardless of what you paid for them. The description should indicate the condition — “good,” “very good,” or “excellent” — to support your claimed value. 1 IRS Publication 561 — Determining the Value of Donated Property
Group similar items donated to the same charity on one line If you donated eight bags of clothing to Goodwill on the same day, you do not need eight separate rows. Group them as “assorted men’s and women’s clothing, 8 bags, good condition.” But donations of different types (clothing versus furniture) or to different organizations need separate rows. 2 IRS Form 8283 instructions — Section A
Watch out for this
Using a vague description like “household goods” or “miscellaneous items.” The IRS requires enough detail to determine whether the claimed fair market value is reasonable. If audited, a description of “misc. items, $500” provides no basis for the IRS to verify the value. List the types of items (kitchen appliances, bedding, books) and their condition. Vague descriptions increase audit risk.
Footnotes
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IRS Publication 561, Determining the Value of Donated Property. https://www.irs.gov/pub/irs-pdf/p561.pdf ↩
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IRS Form 8283 Instructions, Section A. https://www.irs.gov/instructions/i8283 ↩