Donee
The organization receiving the donation. On larger noncash gifts, the donee has paperwork obligations of its own.
The donee is the charity on the receiving end. For most drop-offs its only role is handing you a receipt, and it is generally not required to put a value on your property: valuing what you gave is your responsibility, not theirs.
Above $5,000 the donee becomes a participant in your filing. The Form 8283 instructions require the donee organization to complete and sign the Donee Acknowledgment in Part V of Section B and return the form to the donor.
The donee may also have to file Form 8282 if it disposes of the property within three years of receiving it, sending you a copy.
Sources
- Instructions for Form 8283IRS, IRS form
- Form 8282, Donee Information ReturnIRS, IRS form
- Substantiating charitable contributionsIRS, IRS guidance
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Qualified organization
An organization eligible to receive tax-deductible charitable contributions. Giving to anyone else is generous, not deductible.
Form 8283 Section B
The part of Form 8283 for donations over $5,000, requiring a qualified appraisal, an appraiser declaration, and the donee's signed acknowledgement.
Form 8282
Donee Information Return, filed by a charity that disposes of donated property within three years of receiving it.
Contemporaneous written acknowledgment (CWA)
The written statement from the charity required for any single contribution of $250 or more, obtained before you file.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
