Noncash Charitable Contributions

• Paperwork Reduction Act Notice.
• General Instructions
• Purpose of Form
• Additional Information
• Who Must File
• When To File
• Which Sections To Complete
• Similar Items of Property
• Special Rule for Certain C Corporations
• Fair Market Value (FMV)
• Specific Instructions
• Section A
• Part I, Information on Donated Property
• Line 1
• Part II, Other Information
• Lines 2a Through 2e
• Lines 3a Through 3c
• Section B
• Part I, Information on Donated Property
• Appraisal Requirements
• Line 5
• Part II, Taxpayer (Donor) Statement
• Part III, Declaration of Appraiser
• Part IV, Donee Acknowledgment
• Failure To File Form 8283, Section B

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