What this line means
The name and address of the qualified charitable organization that received your noncash donation. The organization must be a qualified 501(c)(3) charity, religious organization, or government entity. Donations to individuals, political organizations, or candidates do not qualify for a charitable deduction regardless of how worthy the cause.
Does this apply to you?
- You donated clothing, household items, vehicles, or other property to a charity
- You donated publicly traded securities (stocks, bonds, mutual funds) to a qualified organization
- You gave property worth more than $250 to any single charity during the year
- You need to identify the recipient organization for your noncash donation deduction
Easy to overlook
Verify the organization’s tax-exempt status before claiming the deduction Not every nonprofit is a qualified charity for tax deduction purposes. Social clubs (501(c)(7)), labor unions (501(c)(5)), and political organizations (527) are tax-exempt but donations to them are not deductible. Use the IRS Tax Exempt Organization Search tool to confirm the organization qualifies under Section 170(c). 1 IRS Publication 526 — Charitable Contributions
Each organization gets its own row in Section A If you donated clothing to Goodwill and furniture to the Salvation Army, each goes on a separate row. Do not combine donations to different organizations onto one line. Each donee organization needs its own entry with the corresponding property description, date, basis, and fair market value. 2 IRS Form 8283 instructions — Section A
Watch out for this
Listing a for-profit thrift store as the donee organization. Dropping items at a thrift store that is a for-profit business does not create a charitable deduction, even if the store resells donated goods. The donee must be a qualified tax-exempt organization. Goodwill and Salvation Army qualify; a for-profit secondhand shop does not.
Footnotes
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IRS Publication 526, Charitable Contributions, Qualified Organizations. https://www.irs.gov/pub/irs-pdf/p526.pdf ↩
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IRS Form 8283 Instructions, Section A. https://www.irs.gov/instructions/i8283 ↩