Form 8282
Donee Information Return, filed by a charity that disposes of donated property within three years of receiving it.
The Instructions for Form 8283 state: "If the donee (or a successor donee) organization disposes of the property within three years after the date the original donee received it, the organization must file Form 8282 with the IRS and send a copy to the donor."
The practical effect is a feedback loop: what the charity actually got for the property becomes visible to the IRS alongside the value you claimed. An exception applies for items valued at $500 or less where the donor identified the item and signed the relevant statement in Section B.
You do not file this form. Receiving a copy of one is a reason to be able to explain how you arrived at your number.
Sources
- Form 8282, Donee Information ReturnIRS, IRS form
- Instructions for Form 8283IRS, IRS form
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
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.
Donee
The organization receiving the donation. On larger noncash gifts, the donee has paperwork obligations of its own.
Valuation misstatement penalty
An accuracy penalty that applies when a claimed value substantially or grossly exceeds the correct value of donated property.
Employer identification number (EIN)
A nine-digit federal tax ID. A charity's EIN identifies it uniquely, which is why it is the reliable way to look one up.
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.
