Form 8282, the Donee Information Return, is filed by a charity that sells, exchanges, uses up or otherwise disposes of donated property within 3 years of receiving it, when the donor claimed it was worth more than $5,000. The charity files it within 125 days after the disposal and sends a copy to the donor. It tells the IRS what the item really fetched, which can be checked against the donor's deduction.
Everything below comes from the IRS's Form 8282 (Rev. October 2021), which carries its own instructions, as of October 2026.
Who files, and the property it covers
Both original and successor donee organizations file Form 8282. The original donee is the first charity the donor gave the property to, the one that signed Section B of the donor's Form 8283. A successor donee is any charity that received the property after that.
The form covers charitable deduction property: donated property, excluding cash and publicly traded securities, where the claimed value is more than $5,000 per item or group of similar items. That's exactly the property listed in Section B of Form 8283.
The two exceptions
| Exception | What it means |
|---|---|
| Items valued at $500 or less | If the donor signed a statement on Form 8283 that a specific item's appraised value wasn't more than $500, no Form 8282 is needed for that item |
| Items used up for the charity's purpose | If an item is consumed or given away free in carrying out the charity's exempt purpose, such as medical supplies handed out in disaster relief, no form is needed |
One detail matters for the $500 test: shares of stock that isn't publicly traded, and items that form a set, count as one item. The IRS's examples include a collection of books by the same author, the parts of a stereo system, and six place settings of a silverware pattern.
Deadlines, as of October 2026
| What | Deadline |
|---|---|
| File Form 8282 with the IRS | Within 125 days after the date of disposal |
| If you only later learn the rules applied | Within 60 days after you become aware |
| Give a successor charity your details and Section B of Form 8283 | Within 15 days of the latest qualifying date |
| Give a successor charity a copy of Form 8282 | Within 15 days after you file it |
You also give a copy of the filed form to the original donor, and keep a copy of Section B of Form 8283 in your records. Form 8282 goes to the Internal Revenue Service Center in Ogden, UT 84201-0027.
Filling it in
- Part I: the original donor's name, identifying number (the same one shown on Form 8283) and last known address.
- Part II: only if you're a successor donee. The second donee completes lines 3a to 3d; a third or later donee also completes 4a to 4d about the charity it got the property from.
- Part III: describe each item and how you used it. Give the vehicle, hull or aircraft identification number for cars, boats and planes. Then the date you received it, the date the original donee received it, the date of disposal and the amount received.
- Question 3: tick Yes if your use of the item was related to your exempt purpose, or No if you sold it without using it.
- Part IV: an officer signs the certification if tangible personal property was used for the exempt purpose, or the intended use became impossible.
If some details are missing, for example because the donor never shared Section B, file on time anyway with your name, address and EIN, at least Part III columns 1 to 4, and Part IV.
Who signs it
The form isn't valid unless an officer of the organization signs it, with their title and the date. Part IV is a separate certification signed under penalty of perjury and the section 6720B penalty, so the person signing should know how the item was used before they sign either one.
Penalties
The failure to file penalty is generally $50 per form, as of October 2026, for a late, incomplete or incorrect Form 8282. A far bigger penalty sits on Part III: anyone who identifies sold tangible property as having a use related to the charity's purpose, knowing it wasn't intended for that use, can face a $10,000 penalty under section 6720B.
Why the donor should care
Donors often don't realize this form exists. Because the charity reports the amount it received and whether the item was put to related use, a quick sale can draw IRS attention to a large deduction. Charities that sell a donated car, boat or plane should also read the vehicle rules in Pub. 526. Nonprofits filing Form 990 will recognize the same disposal questions.
The verdict
If your charity sells a donated item worth over $5,000 inside the 3-year window, mark the 125-day deadline the day it goes, file even with gaps in the donor details, and be exact about how the item was used. The $50 penalty is small; a wrong answer on Part III isn't.
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Frequently asked questions
Who files Form 8282?
The original or successor donee organization that disposes of charitable deduction property within 3 years after the original donee received it.
What is the deadline for Form 8282?
Within 125 days after the date the organization sold, exchanged or otherwise disposed of the property.
Does Form 8282 apply to items worth $500 or less?
No, if the donor signed a statement on Form 8283 that the item's appraised value was not more than $500.
Does the donor get a copy of Form 8282?
Yes. The organization must give a copy of Form 8282 to the original donor.
What is the penalty for not filing Form 8282?
The penalty is generally $50 per form, as of October 2026, for failing to file or for missing or incorrect information.
Where do you mail Form 8282?
To the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.
Who signs Form 8282?
An officer of the organization. The form isn't valid unless it's signed, with the signer's title and the date.
Does Form 8282 cover donated stock?
Not publicly traded securities, which are excluded. Shares of stock that isn't publicly traded can be charitable deduction property, and all such shares count as one item for the $500 test.
