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
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Qualified organization, Form 8283 Section B, Form 8282, Contemporaneous written acknowledgment (CWA). Browse every term.
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.
