IRS Form 8283: The Donor's Guide to Noncash Contribution Reporting

Form 8283 reports information about certain noncash charitable contributions. The filing rules depend on the amount claimed, the type of property, whether similar items must be grouped, and whether an exception applies.

Educational information only. This article summarizes publicly available federal guidance as of July 25, 2026. It is not tax or legal advice. Use the instructions for the return you are filing and ask a qualified tax adviser how the rules apply to your facts.

The controlling starting points are the current Form 8283 instructions and IRS Publication 561.

When Form 8283 applies#

The current instructions say individuals, partnerships, and corporations generally file Form 8283 when the deduction for a noncash contribution is more than $500. The same form is also required when a group of similar items has a total claimed deduction over $500. Special entity rules and exceptions are described in the instructions.

Do not use Form 8283 for cash gifts, checks, credit-card donations, or out-of-pocket volunteer expenses. The IRS treats those as cash contributions.

The dollar tests use the deduction before income-based limitations that might create a carryover. Reductions that otherwise apply to the contribution are made before determining whether Form 8283 is required.

Section A and Section B#

Section A#

Section A generally covers an item or group of similar items for which the claimed deduction is more than $500 but not more than $5,000. Certain publicly traded securities are also reported in Section A even when their value is higher.

A qualified appraisal is generally not required for property below the $5,000 threshold, but the donor must still support the fair market value claimed. Publication 561 explains that valuation depends on all relevant facts, including condition, desirability, market demand, recent transactions, and appropriate comparable sales.

Section B#

Section B generally covers an item or group of similar items for which the claimed deduction is over $5,000. The donor usually needs:

a written qualified appraisal prepared by a qualified appraiser;
a completed Section B attached to the return;
the appraiser's declaration in Part IV; and
the donee acknowledgment in Part V, unless an exception applies.

A single clothing or household item that is not in good used condition or better also requires Section B and an attached qualified appraisal when the claimed deduction exceeds $500.

The instructions contain important exceptions, including rules for certain publicly traded securities, inventory, intellectual property, and qualified vehicles. Do not choose a section from the dollar amount alone.

Similar items must be considered together#

The IRS treats items in the same general category or type as similar items. Examples in the instructions include books, paintings, clothing, jewelry, nonpublicly traded stock, land, and buildings.

That rule can make Section B apply even when no single item is over $5,000. If similar items are contributed to more than one donee, separate Forms 8283 may be required.

Qualified-appraisal timing#

The current instructions separate two timing requirements:

The qualified appraiser must sign and date the appraisal no earlier than 60 days before the contribution date.
The donor must receive the appraisal before the due date, including extensions, of the return on which the deduction is first claimed.

For a deduction first claimed on an amended return, the donor must obtain the appraisal before filing that amended return. These rules are more precise than saying that an appraisal may simply be completed at any time before an extended deadline.

A qualified appraisal must also satisfy Treasury Regulation requirements and the substance and principles of USPAP. Among other information, it identifies the property, physical condition, valuation date, appraiser qualifications, valuation method, specific basis for the conclusion, fair market value, and report completion date.

What fair market value means#

Publication 561 defines fair market value as the price property would sell for on the open market between a willing buyer and willing seller, with neither required to act and both having reasonable knowledge of the relevant facts.

That is not automatically:

the original purchase price;
a replacement-cost insurance value;
an asking price;
the donor's target deduction; or
the amount a recipient hopes to receive.

For household property and salvaged building materials, condition, actual secondary-market demand, location, quantity, removal status, and the comparability of market evidence can all matter.

Signatures and acknowledgments#

The qualified appraiser completes Part IV when an appraisal is required. The donee organization generally completes Part V. The donee's signature acknowledges receipt of the described property; it does not mean the organization agrees with the appraised value.

The person signing for the donee must be authorized under the instructions. The donor should coordinate signatures early enough to review the completed form before filing.

When an appraisal must be attached#

The appraisal is often retained with the donor's records rather than attached, but the IRS requires attachment in several situations. Current examples include:

a claimed deduction of more than $500,000 for an item or group of similar items;
art with a claimed deduction of $20,000 or more;
certain clothing or household items not in good used condition; and
certain historic-building easements.

The precise attachment rule depends on the property and return. Check the current instructions rather than relying on a general checklist.

What happens if information is missing#

The IRS instructions say a required Form 8283 must be attached and fully completed. Missing required information, a required appraisal, or a required appraisal attachment can generally cause disallowance.

The same instructions also describe a reasonable-cause exception in some circumstances. That makes categorical statements such as “one missing field always eliminates the deduction” misleading. A tax adviser should evaluate any defect before a return or amended return is filed.

A practical documentation checklist#

Before filing, confirm that the donor and advisers have:

identified each item and any group of similar items;
selected Section A or B after checking exceptions;
obtained the contemporaneous written acknowledgment required for the contribution;
documented the claimed fair market value and its supporting market evidence;
obtained a qualified appraisal when required;
checked appraisal signing and receipt dates;
completed required donor, appraiser, and donee sections;
attached any appraisal the instructions require; and
retained the form, appraisal, acknowledgment, photographs, and market support.

AIpraisal helps appraisal teams organize item records, photographs, comparable evidence, and support notes. It does not prepare a tax return, decide deductibility, or replace an independent qualified appraiser or tax adviser. See the charitable donation appraisal workflow for the product boundary.