Page 16: Non-Cash Charitable Contributions
Skip this page if your gifts of goods to any single charity came to $500 or less — enter those in the box on page 15 instead.
You need this page if you gave clothing, furniture, household goods, a vehicle or other property worth more than $500 to one charity during the year.
What this page does. It records gifts of property — clothing, furniture, household goods, a vehicle — in the detail Form 8283 requires. Use it when your non-cash gifts to one charity come to more than $500. Smaller gifts go in the box on page 15.
Before You Begin
Please gather the following information before completing this page:
- Donation receipts provided by the charity
- A list of items donated
- Records showing when the items were acquired
- Any available purchase information
- Appraisal documentation, if applicable
- Vehicle donation paperwork, if applicable
You may also find the value guide provided later in this organizer helpful when estimating the fair market value of donated household items.
Completing the Page
No Non-Cash Donations Requiring Form 8283?
If you did not make any non-cash charitable contributions that require Form 8283, simply check the box provided and continue to the next page.
One Column Per Charity
Use a separate column for each charitable organization that received donated property.
For each charity, please provide:
Description of the Donation
Describe the items donated as clearly as possible.
Examples:
- 12 bags of clothing
- Sofa and two chairs
- Dining room table set
- Children’s toys
- 2015 Toyota Camry
- Computer equipment
A simple but meaningful description is sufficient.
Date of Donation
Enter the date the charity received the donated property.
This is typically the date shown on the donation receipt.
Charity Information
Please enter:
- Charity name
- Street address
Using the organization’s full legal name is always helpful when available.
Date Acquired
Enter the approximate date you originally obtained the property.
An estimated month and year is generally acceptable if the exact date is unknown.
How You Acquired the Property
Select the method by which you acquired the item:
- Purchased
- Gifted
- Inherited
- Exchanged
- Other
This information can affect how the donation is reported for tax purposes.
Original Cost
Enter what you originally paid for the property, if known.
If you do not remember the exact amount, provide your best reasonable estimate.
Fair Market Value
Enter the value of the item on the date it was donated.
Fair market value is generally the amount someone would reasonably pay for the used item in its current condition.
How the Value Was Determined
Please briefly explain how you arrived at the value.
Examples include:
- Thrift store value guide
- Goodwill valuation guide
- Comparable online sales
- Professional appraisal
- Vehicle valuation service
This information helps support the reported deduction.
Appraisal Information
Some donations require a qualified appraisal.
If an appraisal was obtained, please provide:
- Name of the appraiser
- Date the appraisal was signed
If required documentation is available, please include a copy with your tax documents.
Common Mistakes to Avoid
Use Current Fair Market Value
The deductible value is generally not what you originally paid for the item.
Instead, use the item’s value at the time of the donation.
For most household goods, this is often similar to what the item might sell for in a thrift store, consignment shop, or local marketplace.
Donated Items Must Be in Good Condition
Generally, donated clothing and household items must be in good used condition or better to qualify for a deduction.
If you’re donating a higher-value item in poor condition, additional documentation may be required.
Larger Donations May Require an Appraisal
Certain donations may require a qualified appraisal, particularly when the value exceeds IRS thresholds.
Examples may include:
- Valuable artwork
- Antiques
- Collectibles
- Vehicles
- High-value individual items
If you are unsure whether an appraisal is needed, provide the details and we will review the requirements.
Vehicle Donations Require Additional Documentation
If you donated a vehicle, please include any documentation provided by the charity, including Form 1098-C if received.
This information is important when determining the allowable deduction.
Separate Donations by Charity and Date
Rather than combining all donations into one total, please record them based on:
- The charity receiving the donation
- The date of the donation
This provides more accurate reporting and helps support your deduction if questions arise later.
Keep Both the Receipt and Your Itemized List
The donation receipt often confirms that a donation was made, but it may not describe the items that were donated.
Maintaining your own itemized list provides valuable support for the values reported on your return.
Examples:
✅ Men’s clothing
✅ Winter coats
✅ Dining room chairs
✅ Children’s books
✅ Kitchen appliances
The more specific your records, the better.
How You Acquired the Property Matters
Property that was:
- Purchased
- Inherited
- Received as a gift
may be subject to different tax reporting rules.
That’s why we ask how the property originally came into your possession.
When You’re Finished
Before moving on, please take a moment to review your entries and confirm that you have:
✓ Listed each charity separately
✓ Described the property donated
✓ Included donation dates
✓ Entered original cost information, when available
✓ Reported fair market values
✓ Explained how values were determined
✓ Included appraisal information, if applicable
✓ Attached vehicle donation documents when necessary
A complete Page 16 helps us accurately report your charitable contributions and maximize any deduction available to you. If you’re unsure about a value or whether a donation belongs on this page, simply include a note in the comments section and we’ll be happy to review it with you.