What this line means
A description of the physical condition of the donated property at the time of the contribution. For tangible personal property, describe any defects, damage, or wear. For real estate, describe the condition of structures and land. The condition directly affects fair market value and the IRS uses this information to evaluate whether your appraised value is reasonable.
Does this apply to you?
- You donated tangible property worth more than $5,000 and need to describe its condition
- You donated real estate, vehicles, artwork, or collectibles in Section B
- You need to document the physical state of the property to support your appraisal
Easy to overlook
The condition description must be consistent with the appraised value If the appraisal says “excellent condition” but you describe “minor water damage and fading,” the inconsistency weakens both the appraisal and the deduction. The appraiser should examine the property in person and the condition noted here should match the appraiser’s report exactly. Discrepancies trigger IRS review. 1 IRS Form 8283 instructions — Section B
Condition affects whether ordinary income property rules apply For certain types of property, the condition determines whether you deduct at FMV or at the reduced basis amount. Tangible personal property used by the charity in a manner unrelated to its exempt purpose (such as donating a painting to a charity that sells it rather than displays it) limits the deduction to basis, regardless of condition. 2 IRS Publication 561 — Determining the Value of Donated Property
Watch out for this
Leaving the condition description blank or writing “good” without detail. The IRS expects a substantive description, especially for high-value items. “Oil painting on canvas, 24x36 inches, original frame, no visible damage, colors bright, varnish intact” supports a high appraisal. “Good” does not. Insufficient condition descriptions invite challenges to your appraised value.
Footnotes
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IRS Form 8283 Instructions, Section B, Part I, Line 6. https://www.irs.gov/instructions/i8283 ↩
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IRS Publication 561, Determining the Value of Donated Property, Tangible Personal Property. https://www.irs.gov/pub/irs-pdf/p561.pdf ↩