Who fills out a form 8283?

The donor (the taxpayer claiming the deduction) fills out Form 8283, but for larger donations, a qualified appraiser and an authorized representative of the recipient charity must also complete their respective sections.

Who Completes Each Part

For donations of non-cash property, responsibility is shared across three parties depending on the value of the contribution:

• The donor completes the form in all cases, providing details about the donated property, the charity, and the claimed deduction value. Section A covers donations valued between $500 and $5,000 and requires only the donor's information.
• A qualified appraiser must complete and sign Part IV (the Appraiser Declaration) of Section B for donations valued above $5,000. This confirms the appraisal meets IRS standards and was prepared in accordance with USPAP.
• An authorized representative of the donee organization must sign the acknowledgment in Section B, confirming the charity received the donated property.

C corporations follow a slightly different threshold: they are generally required to file Form 8283 only when a non-cash charitable contribution exceeds $5,000.

If you are donating property valued above $5,000, you will need a qualified appraisal from Legacy Donation Appraisers. Our appraisers complete and sign the appraiser declaration on Part IV of Section B, so your form is fully prepared for filing. For more detail on what triggers the Section B requirement, see our page on the threshold for Form 8283, or learn more about what IRS Form 8283 is used for.