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Form 8282 (Rev. 4-2009)
General Instructions
Section references are to the Internal
Revenue Code.
Who Must File
Original and successor donee
organizations must file Form 8282 if they
sell, exchange, consume, or otherwise
dispose of (with or without consideration)
charitable deduction property (or any
portion) within 3 years after the date the
original donee received the property. See
Charitable deduction property above.
Send Form 8282 to the Department of
Treasury, Internal Revenue Service
Center, Ogden, UT 84201-0027.
Exceptions. There are two situations
where Form 8282 does not have to be
filed.
1. Items valued at $500 or less. The
organization does not have to file Form
8282 if, at the time the original donee
signed Section B of Form 8283, the
donor had signed a statement on Form
8283 that the appraised value of the
specific item was not more than $500. If
Form 8283 contains more than one item,
this exception applies only to those items
that are clearly identified as having a
value of $500 or less. However, for
purposes of the donor’s determination of
whether the appraised value of the item
exceeds $500, all shares of nonpublicly
traded stock, or items that form a set, are
considered one item. For example, a
collection of books written by the same
Other Requirements
Information the organization must give
a successor donee. If the property is
transferred to another charitable
organization within the 3-year period
discussed earlier, the organization must
give the successor donee all of the
following information.
Purpose of Form
Donee organizations use Form 8282 to
report information to the IRS and donors
about dispositions of certain charitable
deduction property made within 3 years
after the donor contributed the property.
1. The name, address, and EIN of the
organization.
2. A copy of Section B of Form 8283
that the organization received from the
donor or a preceding donee. The
preceding donee is the one who gave the
organization the property.
2. Items consumed or distributed for
charitable purpose. The organization
does not have to file Form 8282 if an
item is consumed or distributed, without
consideration, in fulfilling your purpose or
function as a tax-exempt organization.
For example, no reporting is required for
medical supplies consumed or
distributed by a tax-exempt relief
organization in aiding disaster victims.
3. A copy of this Form 8282, within 15
days after the organization files it.
Definitions
The organization must furnish items 1
and 2 above within 15 days after the
latest of the date:
For Form 8282 and these
instructions, the term “donee”
includes all donees, unless
specific reference is made to
“original” or “successor” donees.
● The organization transferred the
property,
● The original donee signed Section B of
Form 8283, or
Original donee. The first donee to or for
which the donor gave the property. The
original donee is required to sign Form
8283, Noncash Charitable Contributions,
Section B. Donated Property Over $5,000
(Except Certain Publicly Traded
Securities), presented by the donor for
charitable deduction property.
● The organization received a copy of
Section B of Form 8283 from the
preceding donee if the organization is
also a successor donee.
When To File
Information the successor donee must
give the organization. The successor
donee organization to whom the
organization transferred this property is
required to give the organization its
name, address, and EIN within 15 days
after the later of:
If the organization disposes of charitable
deduction property within 3 years of the
date the original donee received it and
the organization does not meet exception
1 or 2 above, the organization must file
Form 8282 within 125 days after the date
of disposition.
Successor donee. Any donee of
property other than the original donee.
● The date the organization transferred
the property, or
Charitable deduction property. Any
donated property (other than money and
publicly traded securities) if the claimed
value exceeds $5,000 per item or group
of similar items donated by the donor to
one or more donee organizations. This is
the property listed in Section B on Form
8283.
● The date the successor donee received
a copy of Section B of Form 8283.
Exception. If the organization did not file
because it had no reason to believe the
substantiation requirements applied to
the donor, but the organization later
becomes aware that the substantiation
requirements did apply, the organization
must file Form 8282 within 60 days after
the date it becomes aware it was liable.
For example, this exception would apply
where Section B of Form 8283 is
furnished to a successor donee after the
date that donee disposes of the
charitable deduction property.
Information the organization must give
the donor. The organization must give a
copy of Form 8282 to the original donor
of the property.
Recordkeeping. The organization must
keep a copy of Section B of Form 8283 in
its records.
Missing information. If Form 8282 is
filed by the due date, enter the
organization’s name, address, and
employer identification number (EIN) and
complete at least Part III, columns 1, 2,
3, and 4; and Part IV. The organization
does not have to complete the remaining
items if the information is not available.
For example, the organization may not
have the information necessary to
complete all entries if the donor did not
make Section B of Form 8283 available.
Specific Instructions
Part I
Line 1a. Enter the name of the original
donor.
Line 1b. The donor’s identifying number
may be either an employer identification
number or a social security number, and
should be the same number provided on
page 2 of Form 8283.
Line 1c and 1d. Enter the last known
address of the original donor.
Where To File
If the organization sold, exchanged, or
otherwise disposed of motor vehicles,
airplanes, or boats, see Pub. 526,
Charitable Contributions.
Penalties
Failure to file penalty. The organization
may be subject to a penalty if it fails to
file this form by the due date, fails to
include all of the information required to
be shown on the filed form, or includes
incorrect information on the filed form.
The penalty is generally $50 per form. For
more details, see section 6721 and 6724.
Fraudulent identification of exempt use
property. A $10,000 penalty may apply
to any person who identifies in Part III
tangible personal property the
organization sold, exchanged, or
otherwise disposed of, as having a use
that is related to a purpose or function
knowing that such property was not
intended for such a use. For more details,
see section 6720B.
Lines 2a–2d. Complete these lines if the
organization gave the property to another
charitable organization successor donee
(defined earlier). If the organization is an
original donee, skip Part II and go to
Part III.
author, components of a stereo system,
or six place settings of a pattern of
silverware are considered one item.
CAUTION
