Reg. § 1.170A-16 Substantiation and reporting requirements for noncash charitable contributions.
(a) Substantiation of charitable contributions of less than $250
(1) Individuals, partnerships, and certain corporations required to obtain receipt Except as provided in of this section, no deduction is allowed under section for a noncash charitable contribution of less than $250 by an individual, partnership, S corporation, or C corporation that is a personal service corporation or closely held corporation unless the donor maintains for each contribution a receipt from the donee showing the following information:
(i) The name and address of the donee;
(ii) The date of the contribution;
(iii) A description of the property in sufficient detail under the circumstances (taking into account the value of the property) for a person who is not generally familiar with the type of property to ascertain that the described property is the contributed property; and
(iv) In the case of securities, the name of the issuer, the type of security, and whether the securities are publicly traded securities within the meaning of .
(2) Substitution of reliable written records
(i) In general If it is impracticable to obtain a receipt (for example, where a donor deposits property at a donee's unattended drop site), the donor may satisfy the recordkeeping rules of this by maintaining reliable written records, as described in and of this section, for the contributed property.
(ii) Reliable written records The reliability of written records is to be determined on the basis of all of the facts and circumstances of a particular case, including the proximity in time of the written record to the contribution.
(iii) Contents of reliable written records Reliable written records must include—
(A) The information required by of this section;
(B) The fair market value of the property on the date the contribution was made;
(C) The method used in determining the fair market value; and
(D) In the case of a contribution of clothing or a household item as defined in , the condition of the item.
(3) Additional substantiation rules may apply For additional substantiation rules, see of this section.
(b) Substantiation of charitable contributions of $250 or more but not more than $500 No deduction is allowed under section for a noncash charitable contribution of $250 or more but not more than $500 unless the donor substantiates the contribution with a contemporaneous written acknowledgment, as described in section and .
(c) Substantiation of charitable contributions of more than $500 but not more than $5,000
(1) In general No deduction is allowed under section for a noncash charitable contribution of more than $500 but not more than $5,000 unless the donor substantiates the contribution with a contemporaneous written acknowledgment, as described in section and , and meets the applicable requirements of this section.
(2) Individuals, partnerships, and certain corporations also required to file Form 8283 (Section A) No deduction is allowed under section for a noncash charitable contribution of more than $500 but not more than $5,000 by an individual, partnership, S corporation, or C corporation that is a personal service corporation or closely held corporation unless the donor completes Form 8283 (Section A), “Noncash Charitable Contributions,” as provided in of this section, or a successor form, and files it with the return on which the deduction is claimed.
(3) Completion of Form 8283 (Section A) A completed Form 8283 (Section A) includes—
(i) The donor's name and taxpayer identification number (for example, a social security number or employer identification number);
(ii) The name and address of the donee;
(iii) The date of the contribution;
(iv) The following information about the contributed property:
(A) A description of the property in sufficient detail under the circumstances, taking into account the value of the property, for a person who is not generally familiar with the type of property to ascertain that the described property is the contributed property;
(B) In the case of real or tangible personal property, the condition of the property;
(C) In the case of securities, the name of the issuer, the type of security, and whether the securities are publicly traded securities within the meaning of ;
(D) The fair market value of the property on the date the contribution was made and the method used in determining the fair market value;
(E) The manner of acquisition (for example, by purchase, gift, bequest, inheritance, or exchange), and the approximate date of acquisition of the property by the donor (except that in the case of a contribution of publicly traded securities as defined in , a representation that the donor held the securities for more than one year is sufficient) or, if the property was created, produced, or manufactured by or for the donor, the approximate date the property was substantially completed;
(F) The cost or other basis, adjusted as provided by section , of the property (except that the cost or basis is not required for contributions of publicly traded securities (as defined in ) that would have resulted in long-term capital gain if sold on the contribution date, unless the donor has elected to limit the deduction to basis under section ); and
(G) In the case of tangible personal property, whether the donee has certified it for a use related to the purpose or function constituting the donee's basis for exemption under section , or in the case of a governmental unit, an exclusively public purpose;
(v) If a number can be inserted into any box on Form 8283 (Section A), the number inserted in the box on Form 8283 (Section A). Alternatively, taxpayers may attach a statement to the Form 8283 explaining why a number cannot be inserted. Nothing in this precludes a taxpayer from both inserting the number in the appropriate box on Form 8283 (Section A) and including an attached statement explaining any additional information regarding the number. Taxpayers may not respond to a request for information on Form 8283 (Section A) with nonresponsive language; for example, by indicating that the requested information is available upon request or will be provided upon request. The inclusion of such nonresponsive language in response to a request for information on Form 8283 (Section A) may be treated by the IRS as being an incomplete filing of Form 8283; and
(vi) Any other information required by Form 8283 (Section A) or the instructions to Form 8283 (Section A).
(4) Additional requirement for certain vehicle contributions In the case of a contribution of a qualified vehicle described in section for which an acknowledgment by the donee organization is required under section , the donor must attach a copy of the acknowledgment to the Form 8283 (Section A) for the return on which the deduction is claimed.
(5) Additional substantiation rules may apply For additional substantiation rules, see of this section.
(d) Substantiation of charitable contributions of more than $5,000
(1) In general Except as provided in of this section, no deduction is allowed under section for a noncash charitable contribution of more than $5,000 unless the donor—
(i) Substantiates the contribution with a contemporaneous written acknowledgment, as described in section and ;
(ii) Obtains a qualified appraisal, as defined in , prepared by a qualified appraiser, as defined in ; and
(iii) Completes Form 8283 (Section B), as provided in of this section, or a successor form, and files it with the return on which the deduction is claimed.
(2) Exception for certain noncash contributions A qualified appraisal is not required, and a completed Form 8283 (Section A) containing the information required in of this section meets the requirements of of this section for contributions of—
(i) Publicly traded securities as defined in ;
(ii) Property described in section (certain intellectual property);
(iii) A qualified vehicle described in section for which an acknowledgment under section is provided; and
(iv) Property described in section (inventory and property held by the donor primarily for sale to customers in the ordinary course of the donor's trade or business).
(3) Completed Form 8283 (Section B) A completed Form 8283 (Section B) includes—
(i) The donor's name and taxpayer identification number (for example, a social security number or employer identification number);
(ii) The donee's name, address, taxpayer identification number, signature, the date signed by the donee, and the date the donee received the property;
(iii) The appraiser's name, address, taxpayer identification number, appraiser declaration, as described in of this section, signature, and the date signed by the appraiser;
(iv) The following information about the contributed property:
(A) The fair market value on the valuation effective date, as defined in .
(B) A description in sufficient detail under the circumstances, taking into account the value of the property, for a person who is not generally familiar with the type of property to ascertain that the described property is the contributed property.
(C) In the case of real property or tangible personal property, the condition of the property;
(v) The manner of acquisition (for example, by purchase, gift, bequest, inheritance, or exchange), and the approximate date of acquisition of the property by the donor, or, if the property was created, produced, or manufactured by or for the donor, the approximate date the property was substantially completed;
(vi) The cost or other basis of the property, adjusted as provided by section ;
(vii) A statement explaining whether the charitable contribution was made by means of a bargain sale and, if so, the amount of any consideration received for the contribution;
(viii) In the case of a partnership or S corporation that makes a qualified conservation contribution, the sum of each ultimate member's relevant basis, computed in accordance with through , but only:
(A) For contributions described in section and (for contributions to preserve certified historic structures), regardless of whether they are also described in section and (for contributions made outside of the three-year holding period) and/or section and (for contributions made by certain family partnerships or S corporations); and
(B) For all contributions not described in section and , provided they are not described in section and (for contributions made outside of the three-year holding period) and/or section and (for contributions made by certain family partnerships or S corporations);
(ix) If a number can be inserted into any box on Form 8283 (Section B), the number inserted in the box on Form 8283 (Section B). Alternatively, taxpayers may attach a statement to the Form 8283 explaining why a number cannot be inserted. Nothing in this precludes a taxpayer from both inserting the number in the appropriate box on Form 8283 (Section B) and including an attached statement explaining any additional information regarding the number. Taxpayers may not respond to a request for information on Form 8283 (Section B) with nonresponsive language; for example, by indicating that the requested information is available upon request or will be provided upon request. The inclusion of such nonresponsive language in response to a request for information on Form 8283 (Section B) may be treated by the IRS as being an incomplete filing of Form 8283; and
(x) Any other information required by Form 8283 (Section B) or the instructions to Form 8283 (Section B).
(4) Appraiser declaration The appraiser declaration referred to in of this section must include the following statement: “I understand that my appraisal will be used in connection with a return or claim for refund. I also understand that, if there is a substantial or gross valuation misstatement of the value of the property claimed on the return or claim for refund that is based on my appraisal, I may be subject to a penalty under section of the Internal Revenue Code, as well as other applicable penalties. I affirm that I have not been at any time in the three-year period ending on the date of the appraisal barred from presenting evidence or testimony before the Department of the Treasury or the Internal Revenue Service pursuant to 31 U.S.C. 330(c).”
(5) Donee signature
(i) Person authorized to sign The person who signs Form 8283 (Section B) for the donee must be either an official authorized to sign the tax or information returns of the donee, or a person specifically authorized to sign Forms 8283 (Section B) by that official. In the case of a donee that is a governmental unit, the person who signs Form 8283 (Section B) for the donee must be an official of the governmental unit.
(ii) Effect of donee signature The signature of the donee on Form 8283 (Section B) does not represent concurrence in the appraised value of the contributed property. Rather, it represents acknowledgment of receipt of the property described in Form 8283 (Section B) on the date specified in Form 8283 (Section B) and that the donee understands the information reporting requirements imposed by section and .
(iii) Certain information not required on Form 8283 (Section B) before donee signs Before Form 8283 (Section B) is signed by the donee, Form 8283 (Section B) must be completed (as described in of this section), except that it is not required to contain the following:
(A) The appraiser declaration or information about the qualified appraiser.
(B) The manner or date of acquisition.
(C) The cost or other basis of the property.
(D) The appraised fair market value of the contributed property.
(E) The amount claimed as a charitable contribution.
(6) Additional substantiation rules may apply For additional substantiation rules, see of this section.
(7) More than one appraiser More than one appraiser may appraise the donated property. If more than one appraiser appraises the property, the donor does not have to use each appraiser's appraisal for purposes of substantiating the charitable contribution deduction under this . If the donor uses the appraisal of more than one appraiser, or if two or more appraisers contribute to a single appraisal, each appraiser shall comply with the requirements of this and the requirements in , including signing the qualified appraisal and appraisal summary.
(e) Substantiation of noncash charitable contributions of more than $500,000
(1) In general Except as provided in of this section, no deduction is allowed under section for a noncash charitable contribution of more than $500,000 unless the donor—
(i) Substantiates the contribution with a contemporaneous written acknowledgment, as described in section and ;
(ii) Obtains a qualified appraisal, as defined in , prepared by a qualified appraiser, as defined in ;
(iii) Completes, as described in of this section, Form 8283 (Section B) and files it with the return on which the deduction is claimed; and
(iv) Attaches the qualified appraisal of the property to the return on which the deduction is claimed.
(2) Exception for certain noncash contributions For contributions of property described in of this section, a qualified appraisal is not required, and a completed Form 8283 (Section A), containing the information required in of this section, meets the requirements of of this section.
(3) Additional substantiation rules may apply For additional substantiation rules, see of this section.
(f) Additional substantiation rules
(1) Form 8283 (Section B) furnished by donor to donee A donor who presents a Form 8283 (Section B) to a donee for signature must furnish to the donee a copy of the Form 8283 (Section B).
(2) Number of Forms 8283 (Section A or Section B)
(i) In general For each item of contributed property for which a Form 8283 (Section A or Section B) is required under , , or of this section, a donor must attach a separate Form 8283 (Section A or Section B) to the return on which the deduction for the item is claimed.
(ii) Exception for similar items The donor may attach a single Form 8283 (Section A or Section B) for all similar items of property, as defined in , contributed to the same donee during the donor's taxable year, if the donor includes on Form 8283 (Section A or Section B) the information required by or of this section for each item of property.
(3) Substantiation requirements for carryovers of noncash contribution deductions The rules in , , and of this section (regarding substantiation that must be submitted with a return) also apply to the return for any carryover year under section .
(4) Partners and S corporation shareholders
(i) Form 8283 (Section A or Section B) must be provided to partners and S corporation shareholders If the donor is a partnership or an S corporation, the donor must provide a copy of its completed Form 8283 (Section A or Section B) to every partner or shareholder who receives an allocation of a charitable contribution under section for the property described in Form 8283 (Section A or Section B). Similarly, a recipient partner that is a partnership or S corporation must provide a copy of the donor's completed Form 8283 (Section A or Section B) to each of its partners or shareholders who receives an allocation of the charitable contribution, and so on through any additional tiers.
(ii) Partners and S corporation shareholders must attach Forms 8283 (Section A or Section B) to return A partner of a partnership or shareholder of an S corporation who receives an allocation of a charitable contribution under section for property to which , , or of this section applies must attach to the return on which the contribution is claimed a copy of each Form 8283 that must be provided to them under or of this section.
(iii) Partners and S corporation shareholders must file separate Forms 8283 and provide copies to any partners
(A) In general Subject to of this section, every partner of a partnership (including a partner that is itself a partnership or S corporation) or shareholder of an S corporation that receives an allocation of a charitable contribution under section for which , , or of this section applies must complete a separate Form 8283 with any information required by Form 8283 and the instructions to Form 8283. In the case of a partner that is itself a partnership or S corporation, that partnership or S corporation must provide a copy of its completed separate Form 8283 to every partner or shareholder who receives an allocation of the charitable contribution, and so on through any additional tiers. The partner or shareholder must attach its separate Form 8283 to the return on which the contribution is claimed, in addition to the copy of each Form 8283 that the partner or shareholder is required to attach pursuant to of this section.
(B) Conservation contributions The terms defined in apply for purposes of this . In the case of a qualified conservation contribution that is made by a partnership or S corporation, an ultimate member's separate Form 8283 must include their own relevant basis. An upper-tier partnership's or upper-tier S corporation's separate Form 8283 must include the sum of each of its ultimate member's relevant basis (as computed in accordance with through ). This does not apply to contributions described in section and (for contributions made outside of the three-year holding period) or section and (for contributions made by certain family partnerships or S corporations), provided that they are not also described in section and (for contributions to preserve certified historic structures), in which case this does apply.
(5) Determination of deduction amount for purposes of substantiation rules
(i) In general In determining whether the amount of a donor's deduction exceeds the amounts set forth in section (noncash contributions exceeding $500), 170(f)(11)(C) (noncash contributions exceeding $5,000), or 170(f)(11)(D) (noncash contributions exceeding $500,000), the rules of and of this section apply.
(ii) Similar items of property must be aggregated Under section , the donor must aggregate the amount claimed as a deduction for all similar items of property, as defined in , contributed during the taxable year. For rules regarding the number of qualified appraisals and Forms 8283 (Section A or Section B) required if similar items of property are contributed, see and .
(iii) For contributions of certain inventory and scientific property, excess of amount claimed over cost of goods sold taken into account
(A) In general In determining the amount of a donor's contribution of property to which section (relating to contributions of inventory and other property) or (e)(4) (relating to contributions of scientific property used for research) applies, the donor must take into account only the excess of the amount claimed as a deduction over the amount that would have been treated as the cost of goods sold if the donor had sold the contributed property to the donee.
(B) Example The following example illustrates the rule of this :
Example. X Corporation makes a contribution of inventory described in section . The contribution, described in section , is for the care of the needy. The cost of the property to X Corporation is $5,000 and the fair market value of the property at the time of the contribution is $11,000. Pursuant to section , X Corporation claims a charitable contribution deduction of $8,000 ($5,000 + 1⁄2 × ($11,000 − 5,000) = $8,000). The amount taken into account for purposes of determining the $5,000 threshold of of this section is $3,000 ($8,000−$5,000).
(6) Conservation contributions by pass-through entities preserving certified historic structures
(i) In general The terms defined in apply for purposes of this . For any contribution described in of this section, pursuant to section , no deduction is allowed under section or any other provision of the Code under which deductions are allowable to pass-through entities with respect to such contribution unless the contributing partnership, the contributing S corporation, the upper-tier partnership, or the upper-tier S corporation, respectively—
(A) Includes on its return for the taxable year in which the contribution is made a statement that it made such a contribution or received such allocated portion, as described in of this section; and
(B) Provides such information about the contribution as the Secretary of the Treasury or her delegate may require in guidance, forms, or instructions.
(ii) Contributions to which this paragraph (f)(6) applies This applies to any qualified conservation contribution (as defined in section and ):
(A) The conservation purpose of which is preservation of a building that is a certified historic structure (as defined in section );
(B) That is either:
(1) Made by a contributing partnership (as defined in ) or contributing S corporation (as defined in ); or
(2) Is an allocated portion (as defined in ) of an upper-tier partnership (as defined in ) or upper-tier S corporation (as defined in ); and
(C) The amount of such contribution (as defined in ) or such allocated portion (as defined in ) exceeds 2.5 times the sum of each ultimate member's relevant basis (as defined in through ).
(iii) Required information A partnership or S corporation satisfies the requirements of section and of this section by filing a completed Form 8283, including information about relevant basis, in accordance with section , the regulations under section , and the instructions to Form 8283.
(g) Applicability dates
(1) In general Except as provided in of this section, this section applies to contributions made after July 30, 2018.
(2) Certain paragraphs , and , and and of this section apply to taxable years ending on or after November 20, 2023.
[T.D.9836, 83 FR 36423, July 30, 2018, as amended by T.D. 9999, 89 FR 54325, June 28, 2024; 89 FR 70486, Aug. 30, 2024]