Form 8283 (Rev October 1995) Noncash Charitable Contributions-2025

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  1. Click 'Get Form' to open it in the editor.
  2. Begin by entering your name(s) and identifying number as shown on your income tax return at the top of the form.
  3. In Section A, list items for which you claimed a deduction of $5,000 or less. Include the name and address of the donee organization, description of donated property, date acquired, fair market value, and method used to determine that value.
  4. If applicable, complete lines 2 and 3 for any restrictions or partial interests in property. Provide details about prior contributions if necessary.
  5. In Section B, for items valued over $5,000, provide a detailed appraisal summary including type of property and appraised fair market value.
  6. Complete the Taxpayer Statement and Declaration of Appraiser sections as required.
  7. Finally, review all entries for accuracy before printing or downloading your completed form to share with relevant parties.

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For noncash contributions over $500, donors must complete IRS Form 8283 and attach it to their tax return. If the donation exceeds $5,000, an independent appraisal is generally required to substantiate the deduction.
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.
$500 to $5,000: A non-cash donation over $500 in value will also require a written acknowledgment of your donation and a record of how and when the items were acquired and their adjusted basis.
If a donor wants to claim a deduction for a non-cash contribution valued at more than $500, the donor must file IRS Form 8283 with his or her tax return.
To record a donation of goods or services in QuickBooks: Under the Account Type options, select Income. Under the Detail Type options, choose Non-Profit Income. Create a name for the entry, such as In-Kind Contributions, Non-Cash Charitable Contributions, etc., and click Save.

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Form 8282 is a tax document utilized by organizations, both original and successor, that receive non-cash charitable donations valued over $5,000, excluding publicly traded securities. It is essentially used to report the sale, exchange, or disposition of such donated properties to both the IRS and the donors.
Non-cash items are furniture, clothing, home appliances, sporting goods, artwork and any item you contribute other than cash, checks, or by credit card. Generally, you can deduct your cash contributions and the Fair Market Value (FMV) of most property you donate to a qualified charitable organization.
Most noncash donations are valued based on their fair market value (FMV) generally, the price that property would sell for on the open market. For example, if a donor contributes used clothes, the FMV would be the price that typical buyers pay for clothes of the same age, condition, style and use.

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