Donor guide · IRS Form 8283 · Rev. December 2025

The form for gifts that aren't cash.

Q: How much of the value can I actually deduct?

AGI ceilings, the 2026 floor, and timing decide that. See TEEI's charitable contribution limits guide for the full math.

Clothes, stock, crypto, a car. Three dollar thresholds decide whether you file Form 8283, which section, and whether an appraiser gets involved.

Case file·$6,000 in crypto·$800 of clothes

One donor, two gifts, one filing season. This page sorts their gifts, and yours, into the right boxes; at the end you can see their finished form.

The three thresholds§170(f)(11) · FORM 8283 INSTRUCTIONS

All noncash gifts total

Over $500

File Form 8283, Section A. No appraisal. Keep your receipts and records.

One item or group of similar items

Over $5,000

Section B + a qualified appraisal. The charity signs. Publicly traded securities are the big exception.

One item or group

Over $500,000

Attach the appraisal itself to your return. For art, that starts at $20,000.

Under $500 in total noncash gifts: no Form 8283 at all, just your records. Cash gifts never use this form.

The sorter

Thirty seconds: what does your gift need?

Runs in your browser·Nothing leaves this page

Pick what you gave and what it is worth. The sorter applies the thresholds, the exceptions, and the crypto rule, and tells you exactly which parts of this page concern you.

Your gift

What you gave

Total value
of the item, or of all similar items together $

"Similar items" are added together across every charity you gave them to. Books to three schools count as one number.

The verdict

Section B + qualified appraisal

Over $5,000, and crypto is not a publicly traded security: you need a qualified appraisal. The price on the exchange does not replace it.

Sourced: §170(f)(11) · CCA 202302012

The trap most guides skip

Similar items add up. Across every charity.

The $5,000 line is not tested per donation. All similar items you gave during the year count as one number, even if they went to different organizations.

The IRS's own example: books worth $2,000, $2,500, and $900 to three different colleges. Each gift is under $5,000; the total, $5,400, is not. Section B, with an appraisal.

Different kinds of property stay separate. Our donor's crypto and clothes never combine; each is tested on its own.

Three gifts, one numberFORM 8283 INSTRUCTIONS

Case file·The $6,000 crypto gift

Crypto is property. The exchange price is not an appraisal.

Our donor's coin trades every second, with a public price to the penny. The IRS position is blunt: that price does not satisfy the appraisal rule, because cryptocurrency is not a publicly traded security under the statute. Over $5,000, a qualified appraiser signs, or the deduction can be denied entirely.

Over $5,000 in crypto Qualified appraisal + Form 8283, Section B. Relying on the exchange price does not count, and the IRS has said the reasonable-cause excuse will not save the deduction. CCA 202302012

$501 to $5,000 in crypto Section A only. No appraisal. Records still required. FORM 8283 INSTRUCTIONS

The form knows crypto now The current Form 8283 (Rev. December 2025) has a dedicated Digital assets checkbox in Section B, Part I. Check it. FORM 8283 · REV. 12-2025

Section B mechanics

The appraisal has a window. So do the signatures.

A qualified appraisal is not any appraisal: the timing is fixed by regulation, and two signatures beyond your own make the form valid.

The appraisal windowTREAS. REG. 1.170A-17

Signature one · Part IV

The qualified appraiser

Professional designation, or coursework plus two years' experience in this property type. Regularly paid to appraise. Not you, not the charity, not a relative. The fee cannot be a percentage of the value.

Signature two · Part V

The charity

Acknowledges receiving the property on the date stated. It does not vouch for your value. If the charity sells within three years, it files Form 8282 and the IRS compares notes.

The exceptions, by property type

Six kinds of property, six different rules.

The $5,000 appraisal rule bends for some property and tightens for other property. Find yours.

Publicly traded securities No appraisal, any valueListed stock, bonds, and funds with published quotes skip the appraisal entirely and stay in Section A at any amount. REG. 1.170A-13(c)(7)(xi)

Stock that is not publicly traded Half-exception to $10,000From $5,000 to $10,000: Section B with no full appraisal. Above $10,000: the full appraisal rule applies. REG. 1.170A-13(c)(2)

Vehicles, boats, airplanes Your deduction is usually the sale priceIf the charity sells it, you deduct the gross proceeds on Form 1098-C, not book value, and no appraisal is needed. Exceptions exist when the charity keeps and uses it. §170(f)(12)

Clothing and household items Condition ruleMust be in good used condition or better. A single item over $500 that is not can still be deducted, but only with an appraisal attached. §170(f)(16)

Art and collectibles Tighter, earlierArt totaling $20,000 or more: attach the complete signed appraisal to the return. A photo must be available on request. Single works of $50,000+ can get an advance IRS Statement of Value. FORM 8283 INSTR. · REV. PROC. 96-15

Cryptocurrency and digital assets No shortcutTreated as property, not as a publicly traded security. Over $5,000 requires a qualified appraisal; the exchange price alone is insufficient. CCA 202302012

Why the form is strict

Overvalue it, and the IRS has two numbers for you.

Valuation is where noncash deductions die in audits. Use real market data (thrift value, comparable sales, the appraisal), describe items specifically, and never leave required fields blank: the instructions say "available upon request" is not an answer.

Accuracy penalties on the underpaymentIRC §6662

Claimed value 150% or more of the real oneSubstantial misstatement 20%

Claimed value 200% or more of the real oneGross misstatement 40%

Applies once the resulting underpayment exceeds $5,000 for individuals. The reasonable-cause defense generally does not reach gross misstatements.

The file, closed

One form. Two sections. Done.

Our donor's clothes and crypto land on the same Form 8283, in different sections with different burdens. Their checklist:

01Value the clothes at thrift prices, with photos and a receipt from the charity.

02Book a qualified appraiser for the crypto, no earlier than 60 days before the gift.

03Collect both signatures on Section B and file the form with the return.

04E-filing? The signed form goes in as a PDF attachment, or by mail with Form 8453.

Noncash Charitable Contributions
Rev. December 2025 · attach to your return8283

Section A · items $5,000 or less

Four bags of clothing, good used conditionMethod: thrift-shop value $800

Section B · items over $5,000

Cryptocurrency · digital assets box checkedQualified appraisal, signed and dated $6,000

Requires: appraiser signature · charity signature

Filed with the return · records kept

Common questions

I only donated clothes to Goodwill. Do I need this?

Only if all your noncash gifts for the year total more than $500. Below that, keep your receipts and records; no form.

Can I use what I paid as the value?

Almost never. Used items are worth their current market price, usually thrift value, not the price on your old receipt.

Does donated stock need an appraisal?

Publicly traded stock never does, at any value. Stock that is not publicly traded needs one above $10,000.

How long do I keep the records?

At least three years from filing the return that claims the deduction.

How much of the value can I actually deduct?

That is the other half of the story: AGI ceilings, the 2026 floor, and timing. Our contribution limits guide runs the full math.

The Educational Equality Institute · 501(c)(3) public charity

We take the gifts this form was made for.

Appreciated securities, cryptocurrency, property: TEEI accepts them, and we send the written acknowledgment and Section B signature your filing needs.

Donate to TEEI Give appreciated stock →