Form 8283 is the IRS form you attach to your return when you deduct noncash charitable gifts, such as goods, stock, property or a car, worth more than $500. As of October 2026, gifts of more than $500 and up to $5,000 per item go in Section A, gifts over $5,000 go in Section B and need a qualified appraisal, and a deduction over $500,000 needs the appraisal attached to the return.
The $500 is measured per item or per group of similar items, before any of the usual deduction limits. So a pile of donated office chairs is one group, not a dozen small gifts. And the IRS is clear that failing to fully complete the right section can cost you the deduction.
Section A or Section B?
| Your gift | Which part | What you need |
|---|---|---|
| More than $500 and up to $5,000 per item or group | Section A | Records of the gift and its value, and the charity's written acknowledgment where the rules require one |
| Publicly traded securities, any value | Section A | Market quotations, no appraisal |
| More than $5,000 per item or group (other than listed securities) | Section B | A qualified appraisal, signed declaration of the appraiser and the charity's acknowledgment in Part V |
| Deduction of more than $500,000 | Section B | The qualified appraisal attached to your return |
| Art valued at $20,000 or more | Section B | A complete copy of the signed appraisal attached, as the instructions explain for art |
Section B has more signatures. You sign the donor statement, the appraiser signs a declaration, and the charity signs the donee acknowledgment. Build in time to collect those before you file.
The business rules most owners don't know
- A regular C corporation only files Form 8283 when the deduction is more than $5,000 per item or group. A personal service corporation or a closely held corporation files from more than $500.
- A partnership or S corporation that gives noncash property of more than $500 files Form 8283 with its Form 1065 or 1120-S, and it completes Section B if the gift is over $5,000 even when each partner's or shareholder's share is $5,000 or less.
- The entity must give each partner or shareholder a copy, and each member attaches it (and their own Form 8283) to their own return, using the amounts on their Schedule K-1.
- Where you donate an exterior restriction on a National Register building or a historic district building and claim more than $10,000, the deduction isn't allowed unless you pay a $500 filing fee.
If you've already set up an S corporation or LLC, that pass-through rule matters: the business files the form, and you still attach paperwork to your personal return.
Donating a car, boat or plane
For a vehicle with a claimed value of more than $500, you can't claim a deduction unless you attach the charity's written acknowledgment, which can be Copy B of Form 1098-C. It counts as contemporaneous only if the charity gives it to you within 30 days of the sale or of the contribution, depending on what the charity does with it.
The amount is the catch. Unless an exception applies, you deduct the smaller of the vehicle's fair market value on the day you gave it and the gross proceeds the charity got when it sold it. The IRS's own example: a car bought new for $35,000, worth $20,000 by a pricing guide, sold by the charity for $15,000. The deduction is $15,000, not $20,000.
How to fill in Form 8283, step by step
- List every noncash gift for the year and group similar items together (clothing, books, electronics, furniture and so on).
- For each item or group over $500, decide Section A or Section B using the table above.
- Get the charity's written acknowledgment, and a written qualified appraisal from a qualified appraiser for anything over $5,000, before you complete Section B.
- Complete Section A columns for the description, date, how you got the item, your cost or basis and the fair market value and method used.
- For Section B, have the appraiser sign Part IV and the charity sign Part V before you file.
- Attach Form 8283 to your return, and the full appraisal too if the deduction is over $500,000. If you e-file, attach any required PDFs as the instructions describe.
What happens if the charity sells it
For property over $5,000 that the charity sells, exchanges or disposes of in the year of the gift, the instructions list it among the cases where your deduction has to be reduced, unless the charity has made the required certification of exempt use, such as on Form 8282, Donee Information Return. If you're giving equipment from a business, ask the charity what it plans to do with it before you value the gift.
The verdict
Form 8283 is mostly a timing problem. The appraisals, the appraiser's declaration and the charity's signature all have to exist before you file, so leave a December donation of anything big until you've lined those up. For cars, assume your deduction is what the charity sells it for, not the price guide. And if you donate through a partnership or S corporation, check that you got your copy: without it, your own return isn't complete. If you track donations in your bookkeeping software, tag each one with its group so the $500 test is easy at year end.
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Frequently asked questions
When do I need Form 8283?
When your deduction for noncash gifts is more than $500 for an item or a group of similar items.
What is the difference between Section A and Section B?
Section A covers gifts of more than $500 and up to $5,000 per item or group, plus publicly traded securities. Section B covers gifts over $5,000 and needs a qualified appraisal.
Do I need an appraisal for Form 8283?
For donations valued at more than $5,000 you must obtain a qualified appraisal, and for more than $500,000 you must attach it to your return.
Do corporations file Form 8283?
Yes. Regular C corporations file only above $5,000 per item or group, while personal service and closely held corporations file above $500.
How much can I deduct for a donated car?
Usually the smaller of its fair market value and the gross proceeds the charity received when it sold it, as shown on Form 1098-C.
Does an S corporation file Form 8283?
Yes. A partnership or S corporation giving noncash property worth more than $500 files it with Form 1065 or 1120-S and gives each member a copy.
