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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.
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.
The IRS requires donors to complete and file Form 8283 for non-cash contributions exceeding $500. Additionally, specific details about the contributed property, such as its description, date acquired, cost or other basis, and fair market value, must be included on the form.
The appraisal must be done by someone who holds some expertise in the type of property and must be signed and dated no more than 60 days prior to making the donation. The appraisal must also include a description of the property and its condition. The appraiser must also sign Part III of your Form 8283.
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.
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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.

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