1192 Form 8282 Donee Information Return (Sale, Exchange or Trade of Donated Property)-2025

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What Are the Form 8283 Requirements for Nonprofits? Nonprofits must provide donors with a written acknowledgment for their donation, detailing the name of the organization, a description of the donated property (not the value), and a statement of whether any goods or services were provided in exchange for the donation.
Individuals, partnerships, and corporations file Form 8283 to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500.
Original and successor donee organizations must file Form 8282 if they sell, exchange, consume, or otherwise dispose of (with or without consideration) charitable deduction property (or any portion) within 3 years after the date the original donee received the property.
If you claim a deduction of more than $500,000 for a contribution of noncash property, you must fill out Form 8283, Section B, and also have a qualified appraisal. California will also look for Form 8283 to have been completed in the Federal return.
Sign and attach Form 8283: For Section A, your signature is not required on the form. For Section B, both you and an authorized official of the receiving organization must sign the form. Attach it to your federal income tax return and keep a copy for your records.

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Form 8282 vs. Form 8283: Whats the Difference? While Form 8283 is for donors to complete, Form 8282 is the responsibility of the donee organization (i.e. the charity receiving the donation). The Giving Block also helps nonprofits complete Form 8282 for accurate reporting of cryptocurrency donations.
Attach one or more Forms 8283 to your tax return if you claimed a total deduction of over $500 for all contributed property. Go to .irs.gov/Form8283 for instructions and the latest information.

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