OMB No. 1545-0908
8282
Form
Donee Information Return
(Rev. April 2009)
(Sale, Exchange, or Other Disposition of Donated Property)
Department of the Treasury
Internal Revenue Service
Give a Copy to Donor
©
See instructions.
Employer identification number
Name of charitable organization (donee)
Print
or
Type
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
City or town, state, and ZIP code
Information on ORIGINAL DONOR and SUCCESSOR DONEE Receiving the Property
Name of original donor of the property
1a
Identifying number(s)
1b
Note. Complete lines 2a–2d only if the organization gave this property to another charitable organization (successor donee).
2a
Name of charitable organization
Employer identification number
2b
2c
City or town, state, and ZIP code
2d
Information on PREVIOUS DONEES. Complete this part only if the organization was not the first
donee to receive the property. See the instructions before completing lines 3a through 4d.
Name of original donee
3a
Employer identification number
3b
3c
3d
City or town, state, and ZIP code
4a
Name of preceding donee
Employer identification number
4b
4c
City or town, state, and ZIP code
4d
For Paperwork Reduction Act Notice, see page 4.
Form 8282 (Rev. 4-2009)
Part I
Part II
Cat. No. 62307Y
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
Identifying Information
Parts To Complete
If the organization is an original donee, complete Identifying Information, Part I (lines 1a–1d and, if applicable, lines 2a–2d),
and Part III.
If the organization is a successor donee, complete Identifying Information, Part I, Part II, and Part III.
Address (number, street, and room or suite no.) (P.O. box no. if mail is not delivered to the street address)
1c
City or town, state, and ZIP code
1d
Page 2
Form 8282 (Rev. 4-2009)
Information on DONATED PROPERTY
Part III
A
1. Description of the donated property sold,
exchanged, or otherwise disposed of and how the
organization used the property. (If you need more
space, attach a separate statement.)
2. Did the
disposition
involve the
organization’s
entire interest
in the
property?
3. Was the
use related
to the
organization’s
exempt
purpose or
function?
4. Information on use of property.
If you answered “Yes” to question 3 and the property
was tangible personal property, describe how the
organization’s use of the property furthered its exempt
purpose or function. Also complete Part IV below.
If you answered “No” to question 3 and the
property was tangible personal property, describe the
organization’s intended use (if any) at the time of the
contribution. Also complete Part IV below, if the
intended use at the time of the contribution was
related to the organization’s exempt purpose or
function and it became impossible or infeasible to
implement.
Yes
No
Yes
No
B
C
D
Donated Property
A
B
C
D
5
Date the organization received the
donated property (MM/DD/YY)
6
Date the original donee received the
property (MM/DD/YY)
7
Date the property was sold, exchanged, or
otherwise disposed of (MM/DD/YY)
8
Amount received upon disposition
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$
$
$
$
Part IV
Certification
You must sign the certification below if any property described in Part III above is tangible personal property and:
You answered “Yes” to question 3 above, or
You answered “No” to question 3 above and the intended use of the property became impossible or infeasible to
implement.
Under penalties of perjury and the penalty under section 6720B, I certify that either: (1) the use of the property that meets the
above requirements, and is described above in Part III, was substantial and related to the donee organization’s exempt purpose
or function; or (2) the donee organization intended to use the property for its exempt purpose or function, but the intended use
has become impossible or infeasible to implement.
Title
Signature of officer
©
©
Date
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Sign
Here
©
Title
Signature of officer
©
Date
Type or print name
Form 8282 (Rev. 4-2009)
click to sign
signature
click to edit
click to sign
signature
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dd mmm yyyy
dd mmm yyyy
Page 3
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
Page 4
Form 8282 (Rev. 4-2009)
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with
these laws and to allow us to figure and
collect the right amount of tax.
The time needed to complete this form
will vary depending on individual
circumstances. The estimated average
time is:
Recordkeeping
3 hr., 35 min.
Learning about the law
or the form
12 min.
Preparing and sending
the form to the IRS
15 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. Do not send the form to this
address. Instead, see Where To File on
page 3.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by section 6103.
Column 3. Check “Yes” if the
organization’s use of the charitable
deduction property was related to its
exempt purpose or function. Check “No”
if the organization sold, exchanged, or
otherwise disposed of the property
without using it.
Signature
Form 8282 is not valid unless it is signed
by an officer of the organization. Be sure
to include the title of the person signing
the form and the date the form was
signed.
Column 1. For charitable deduction
property that the organization sold,
exchanged, or otherwise disposed of
within 3 years of the original
contribution, describe each item in
detail. For a motor vehicle, include the
vehicle identification number. For a boat,
include the hull identification number.
For an airplane, include the aircraft
identification number. Additionally, for
the period of time the organization
owned the property, explain how it was
used. If additional space is needed,
attach a statement.
If the organization is the second
donee, complete lines 3a through 3d. If
the organization is the third or later
donee, complete lines 3a through 4d.
On lines 4a through 4d, give information
on the preceding donee.
Part III
Part II
Complete Part II only if the organization
is a successor donee. If the organization
is the original donee, do not complete
any lines in Part II; go directly to Part III.
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