What is the difference between form 8282 and 8283?

Form 8283 is the donor's form for claiming a non-cash charitable deduction; Form 8282 is the charity's form for reporting what happened to that donated property after the fact.

Form 8283: Filed by the Donor

Donors attach IRS Form 8283 to their income tax return for the year they make a non-cash charitable contribution. It is required whenever total non-cash contributions exceed $500. Section A covers contributions generally valued at $5,000 or less; Section B applies to items valued above $5,000 and requires a qualified appraisal along with the appraiser's signed declaration. The donee organization must also sign Section B to acknowledge receipt, though that signature is not an endorsement of the appraised value.

Form 8282: Filed by the Charity

Form 8282, the Donee Information Return, is the charity's responsibility, not the donor's. If the receiving organization disposes of the donated property (through a sale, exchange, or other transfer) within three years of receiving it, it must file Form 8282 with the IRS and send a copy to the original donor within 125 days of that disposition. This gives the IRS a way to cross-reference the value claimed on the donor's Form 8283 against what the property actually sold for. Form 8282 is generally not required if the donor claimed $500 or less for that specific item, if the property was used directly in the charity's exempt purpose, or if the property was cash or publicly traded securities.

In short, Form 8283 documents the contribution at the time it happens, while Form 8282 tracks what the charity did with the property afterward. If you are a donor preparing a contribution over $5,000, the relevant starting point is a qualified appraisal and proper completion of Form 8283. Our team prepares USPAP-compliant appraisals across a wide range of asset types to support that filing. Request an Appraisal to get started.