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
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Form 8283 Section B, Donee, Valuation misstatement penalty, Employer identification number (EIN). 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.
