Noncash Contributions Form 8283

What records should the taxpayer keep for noncash contribution deductions?
TIP:  Deductions are not allowed for the charitable contribution of clothing and household items if the items are not
in good used condition or better.

Noncash contributions less than $250
For any single contribution of less than $250, the taxpayer must keep:
• A receipt or other written communication from the organization or the taxpayer’s own reliable written
records for each item, showing:
–– Name and address of organization
–– Date and location of the contribution
–– Reasonably detailed description of the donated property
–– Fair market value of the donated property

TIP:  If the taxpayer is donating capital gain property or property that was previously depreciated, refer them to a
professional tax preparer. OUT OF SCOPE

Noncash contributions of at least $250 but not more than $500
For any single contribution of at least $250 and not more than $500, the taxpayer must have all the documentation
described for noncash contributions less than $250. In addition, the organization’s written
acknowledgment must state whether the taxpayer received any goods or services in return and a description
and good faith estimate of any such items.

Noncash contributions of more than $500
Noncash contributions up to $5,000 total for the year are in scope for Tax-Aide. The taxpayer is
responsibility for providing the cost basis (if required) and the fair market value (usually thrift store value)
of all noncash donations. Refer to the Volunteer Resouce Guide for specific software instructions to
complete Form 8283.


In TaxSlayer: Federal Section>Deductions>Itemized Deductions>Gifts to Charity>Noncash Gifts to Charity

See Pub 4012 Tab F-4
Note 2: For noncash donations less than $250, you are not required to have a receipt where it is impractical to get one (for
example if you leave property at a charity’s unattended drop site).

Items must be in good condition to be deductible. On the data entry screen for "Non-Cash Donations (more than $500)," enter requested information for each donation date. Taxpayer should estimate the fair market value.
 
Motor vehicles include any motor vehicle intended for use on roads, a boat or an airplane. A donation of any of these worth
more than $500 is out of scope.
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