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Form 8283 Noncash Charitable Contributions Form. This is a Official Federal Forms form and can be use in Department Of Treasury.
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Form Attach to your tax return if you claimed a total deduction (Rev. December 2014) of over $500 for all contributed property. Department of the Treasury Information about Form 8283 and its separate instructions is at www.irs.gov/form8283. Internal Revenue Service Name(s) shown on your income tax return 8283 Noncash Charitable Contributions OMB No. 1545-0908 Attachment Sequence No. 155 Identifying number Note. Figure the amount of your contribution deduction before completing this form. See your tax return instructions. Section A. Donated Property of $5,000 or Less and Publicly Traded Securities--List in this section only items (or groups of similar items) for which you claimed a deduction of $5,000 or less. Also list publicly traded securities even if the deduction is more than $5,000 (see instructions). Part I Information on Donated Property--If you need more space, attach a statement. 1 A B C D E Note. If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g). (d) Date of the contribution (e) Date acquired by donor (mo., yr.) (f) How acquired by donor (g) Donor's cost or adjusted basis (h) Fair market value (see instructions) (i) Method used to determine the fair market value (a) Name and address of the donee organization (b) If donated property is a vehicle (see instructions), check the box. Also enter the vehicle identification number (unless Form 1098-C is attached). (c) Description of donated property (For a vehicle, enter the year, make, model, and mileage. For securities, enter the company name and the number of shares.) A B C D E Part II Partial Interests and Restricted Use Property--Complete lines 2a through 2e if you gave less than an entire interest in a property listed in Part I. Complete lines 3a through 3c if conditions were placed on a contribution listed in Part I; also attach the required statement (see instructions). 2a Enter the letter from Part I that identifies the property for which you gave less than an entire interest If Part II applies to more than one property, attach a separate statement. b Total amount claimed as a deduction for the property listed in Part I: (1) For this tax year (2) For any prior tax years c Name and address of each organization to which any such contribution was made in a prior year (complete only if different from the donee organization above): Name of charitable organization (donee) Address (number, street, and room or suite no.) City or town, state, and ZIP code d For tangible property, enter the place where the property is located or kept e Name of any person, other than the donee organization, having actual possession of the property 3a Is there a restriction, either temporary or permanent, on the donee's right to use or dispose of the donated property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No b Did you give to anyone (other than the donee organization or another organization participating with the donee organization in cooperative fundraising) the right to the income from the donated property or to the possession of the property, including the right to vote donated securities, to acquire the property by purchase or otherwise, or to designate the person having such income, possession, or right to acquire? . . . . . . . . . . . . . c Is there a restriction limiting the donated property for a particular use? .............. For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62299J Form 8283 (Rev. 12-2014) Form 8283 (Rev. 12-2014) Name(s) shown on your income tax return Identifying number Page 2 Section B. Donated Property Over $5,000 (Except Publicly Traded Securities)--Complete this section for one item (or one group of Part I 4 a b c similar items) for which you claimed a deduction of more than $5,000 per item or group (except contributions of publicly traded securities reported in Section A). Provide a separate form for each property donated unless it is part of a group of similar items. An appraisal is generally required for property listed in Section B. See instructions. Information on Donated Property--To be completed by the taxpayer and/or the appraiser. d e f Art* (contribution of less than $20,000) Other Real Estate Securities Check the box that describes the type of property donated: Art* (contribution of $20,000 or more) Qualified Conservation Contribution Equipment g h i Collectibles** Intellectual Property Vehicles j Other *Art includes paintings, sculptures, watercolors, prints, drawings, ceramics, antiques, decorative arts, textiles, carpets, silver, rare manuscripts, historical memorabilia, and other similar objects. **Collectibles include coins, stamps, books, gems, jewelry, sports memorabilia, dolls, etc., but not art as defined above. Note. In certain cases, you must attach a qualified appraisal of the property. See instructions. 5 A B C D (a) Description of donated property (if you need more space, attach a separate statement) (b) If tangible property was donated, give a brief summary of the overall physical condition of the property at the time of the gift (c) Appraised fair market value (d) Date acquired by donor (mo., yr.) (e) How acquired by donor (f) Donor's cost or adjusted basis (g) For bargain sales, enter amount received See instructions (h) Amount claimed as a deduction (i) Date of contribution A B C D Part II Taxpayer (Donor) Statement--List each item included in Part I above that the appraisal identifies as having a value of $500 or less. See instructions. I declare that the following item(s) included in Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item). Enter identifying letter from Part I and describe the specific item. See instructions. Signature of taxpayer (donor) Date Part III Declaration of Appraiser I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married to any person who is related to any of the foregoing persons. And, if regularly used by the donor, donee, or party to the transaction, I performed the majority of my appraisals during my tax year for other persons. Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued. I certify that the