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Form 8282—Original and successor donee organizations must file Form 8282 if they sell, exchange, consume, or otherwise dispose of charitable deduction property within two years after the original date the original donee received the property. There is a de minimis rule of $500 or less. A copy of Form 8282 must be provided to the original donor.
Form 8283—A taxpayer must file Form 8283 if the amount of the deduction for all non-cash gifts is more than $500. The form must be attached to the original income tax return. Certain property that has a value of more than $5,000 will require information based upon a written appraisal by a qualified appraiser.
Related: Instructions for Form 8283.
Related: Publication 561—Determining the Value of Donated Property (11 Pages)
Related: Publication 1771—Charitable Contributions: Substantiation and Disclosure Requirements
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