How to Fill Out IRS Form 8282 (w/Examples) + FAQs

IRS Form 8282, the Donee Information Return, is the form a charity files to tell the IRS and the original donor when the charity sells, exchanges, consumes, or otherwise disposes of donated property within three years of receiving it. You fill it out when your tax-exempt organization gets rid of charitable deduction property that the donor valued above $5,000 on Form 8283.

The form exists because the IRS wants to confirm that the value a donor deducted matches what the property was really worth, and getting it wrong can put both your charity’s standing and the donor’s deduction at risk. The current version is Form 8282 (Rev. October 2021), and you should check the revision date printed in the bottom corner before you start so you know you have the right one. With more than 1.5 million tax-exempt organizations operating in the United States, even small charities that accept noncash gifts can find themselves on the hook for this filing, and the deadline of 125 days after disposition arrives fast.

Here is what you will learn in this guide:

• 📋 What Form 8282 is, who must file it, and the exact deadline that governs it
• 🗂️ Every document and number you need to gather before you open the form
• ✍️ A line-by-line walkthrough of the Identifying Information, Part I, Part II, Part III, and Part IV
• 👥 Three filled-out examples that follow real charities through the whole form
• ⚠️ The mistakes that trigger penalties and how to avoid each one

What the Form Is and Who Must File It

Form 8282 is an information return that donee organizations send to the IRS to report the disposition of donated property. The official IRS page explains that the form covers any sale, exchange, consumption, or other disposal of charitable deduction property made within three years after the date the original donee received it. The form links directly to Form 8283, which the donor used to claim the deduction in the first place.

The rule comes from Internal Revenue Code Section 6050L, which requires donee organizations to report these dispositions. In plain English, the law makes the charity act as a second set of eyes on the donor’s claimed value. The consequence of ignoring this law is a failure-to-file penalty, and the IRS can use the report to question a donor’s deduction if the property sold for far less than the claimed amount. For example, if a donor claims a painting is worth $40,000 and the museum sells it three months later for $4,000, the IRS now has a reason to look closer at that donor’s return.

Two types of organizations must file. An original donee is the first charity to receive the gift and the one that signed Section B of Form 8283. A successor donee is any later charity that receives the same property after it changes hands. A common misconception is that only large nonprofits file this form, but any tax-exempt group, including a small church, food bank, or land trust, must file if it disposes of qualifying property inside the three-year window.

When You Do Not Have to File

Two exceptions let you skip the form. First, you do not file if the donor signed a statement on Form 8283 saying the appraised value of the specific item was $500 or less. Second, you do not file if the item was consumed or distributed without consideration in carrying out your exempt purpose, such as a relief charity handing out donated medical supplies to disaster victims.

Before You Start: Documents and Information You Need

Gathering your records first makes this form quick instead of painful. The single most important document is the donor’s original Form 8283, because almost every entry on Form 8282 traces back to it. Pull these items before you open the form:

• A copy of Section B of Form 8283 signed by the donor and your organization, because it holds the donor’s name, ID number, and the property description you must copy; missing it forces you to guess and risks an incomplete return.
• Your organization’s EIN, because the IRS cross-checks it against your exempt-status records and a wrong number can misroute the filing.
• Your organization’s legal name and current mailing address, because the form must match your IRS records, and a stale address means you miss any IRS notices.
• The original donor’s name, taxpayer ID, and last known address, because Part I requires all three and the IRS uses them to match the donor’s return.
• The date the property was originally donated, because this starts the three-year clock that decides whether you must file at all.
• The date you disposed of the property, because this sets your 125-day filing deadline and goes on Line 7 of Part III.
• The amount you received on disposition, because Line 8 reports the sale price the IRS compares to the claimed value.
• A clear description of the property and how you used it, because Part III demands detail, including the VIN for a vehicle, hull number for a boat, or aircraft number for a plane.
• The name, EIN, and address of any charity you transferred the property to, because successor-donee transfers require this on Lines 2a–2d.
• The name and title of the officer who will sign, because the form is not valid without an officer’s signature.

If you are a successor donee, you also need the name, EIN, and address of the original donee and the preceding donee, since those feed Part II. Missing any one of these items does not always stop you from filing, because the IRS lets you file with partial data as long as you complete your identifying information, Part III columns 1 through 4, and Part IV. Still, a return missing key fields invites follow-up letters and possible penalties.

Where to Get the Form and How to Access It

You get Form 8282 straight from the IRS at no cost. Download the current PDF from the IRS Form 8282 page, which always carries the latest revision. The page also links to the About page that explains recent updates and developments.

You can fill the form on screen using a PDF reader and then print it, or print it blank and complete it by hand. There is no online portal and no e-file option for Form 8282, so the finished form must go to the IRS on paper. If you prefer paper copies mailed to you, you can order forms through the IRS order forms page, and they usually arrive within ten business days.

If you have questions while completing the form, the IRS runs a dedicated toll-free line for exempt organizations at 877-829-5500, open Monday through Friday. Keep the blank form and the instructions side by side as you work, because the instructions on pages 3 and 4 of the PDF define terms like original donee and tangible personal property that change how you answer several lines.

Step-by-Step: How to Fill Out Form 8282 Line by Line

The top of the form tells you which parts to complete based on your role. If your organization is an original donee, you complete the Identifying Information, Part I (lines 1a–1d and, if needed, 2a–2d), and Part III. If your organization is a successor donee, you complete the Identifying Information, all of Part I, Part II, and Part III. Both file Part IV when tangible personal property is involved and the use test applies.

Identifying Information: Name of Charitable Organization (Donee)

This field asks for the legal name of your charity, the one that holds the donated property. Write your organization’s full legal name exactly as it appears on your IRS exemption letter, not a nickname or program name. For example, the Riverside Animal Rescue Foundation writes its full name, not Riverside Rescue.

A nuance shows up when your charity does business under a different trade name. Use the legal name on file with the IRS and add the “doing business as” name only if your records officially carry it. A common mistake is entering a chapter or affiliate name that does not match your EIN, which causes the IRS to fail the name-to-EIN match and flag the return. The misconception here is that any recognizable version of your name works, but the IRS matches the exact legal name against its master file.

Identifying Information: Employer Identification Number (EIN)

This field asks for your organization’s nine-digit federal EIN. Enter it in the format 12-3456789, with the dash after the first two digits. For example, the Riverside Animal Rescue Foundation enters 47-1234567.

The edge case is a charity that operates under a group exemption; you still use your own EIN, not the central organization’s number, unless the IRS instructs otherwise. A common mistake is transposing two digits, which breaks the IRS match and can delay processing or generate a notice. People often think the EIN is the same as a state charity registration number, but it is not, and using the wrong number sends the form to the wrong record.

Identifying Information: Address, City, State, and ZIP

This field asks for your organization’s current mailing address. Enter the street number, street, and room or suite, then the city, state, and ZIP on the next line. For example, Riverside Animal Rescue Foundation writes 812 Harbor Road, Suite 3 and Tampa, FL 33602.

If mail is not delivered to your street address, you may use a P.O. box instead. A common mistake is listing an old address after a move, which means you never receive IRS correspondence about the filing; if your address changed, update it first with Form 8822-B. Many filers assume the address must match the donor’s location, but it should reflect your organization, since this is your information return.

Part I, Line 1a: Name of Original Donor of the Property

This field asks for the name of the person or business that originally gave the property. Enter the donor’s full legal name exactly as it appears on the Form 8283 you received. For example, if Gregory T. Hanson donated a vehicle, you write Gregory T. Hanson.

The edge case arises when the donor was a married couple or a business; enter the name shown on Form 8283, because that is the taxpayer who claimed the deduction. A common mistake is writing the name of a family member or agent who delivered the gift instead of the legal donor, which breaks the IRS match to the donor’s return. People often think they can skip this line if the donor is hard to reach, but the donor’s identity is the core of the report.

Part I, Line 1b: Identifying Number(s)

This field asks for the donor’s taxpayer identification number. Enter the same number that appears on page 2 of Form 8283, which may be a Social Security number formatted 123-45-6789 or an EIN formatted 12-3456789. For example, Gregory T. Hanson lists 123-45-6789.

An edge case is a donor who gave through a trust or business; use the entity’s EIN shown on the Form 8283. A common mistake is leaving this blank because the staffer feels uneasy handling an SSN, but an empty field makes the return incomplete and can draw a penalty. A misconception is that you must independently verify the number, when in fact you copy the number the donor already reported on Form 8283.

Part I, Lines 1c and 1d: Donor’s Address

These fields ask for the donor’s last known address. Enter the street, room or suite, city, state, and ZIP, pulling from Form 8283 unless your records have something newer. For example, you might write 55 Elm Street and Akron, OH 44301.

The edge case is a donor who has moved; use the most recent address you have, since the IRS only requires the last known address. A common mistake is leaving the address off because it seems minor, but a missing address weakens the IRS’s ability to match the donor and counts against a complete filing. People often assume the donor’s current address is required, but the rule asks only for the last address you reasonably know.

Part I, Lines 2a–2d: Successor Donee Receiving the Property

These lines ask whether you gave the property to another charity and, if so, that charity’s details. Complete them only if you transferred the property to a successor donee, entering the charity’s name, EIN, and full address. For example, if your group passed a sculpture to the Lakeside Arts Center, you write that name, its EIN 34-9876543, and its address.

If you did not transfer the property to another charity, skip these lines and go to Part III. A common mistake is filling these lines in when you actually sold the property to a private buyer, since a sale is not a transfer to a successor donee and belongs in Part III instead. The misconception is that any sale or handoff counts here, but Lines 2a–2d apply only when the new holder is itself a qualified charitable organization.

Part II: Information on Previous Donees (Successor Donees Only)

Part II asks for information on the donees that held the property before you, and you complete it only if your organization is a successor donee. If you are the original donee, leave all of Part II blank and go straight to Part III. If you are the second donee, complete Lines 3a–3d with the original donee’s name, EIN, and address; if you are the third or later donee, complete Lines 3a–3d for the original donee and Lines 4a–4d for the preceding donee that handed the property to you.

For example, suppose the Lakeside Arts Center received a painting from the Downtown Museum, which had first received it from the original donor. As the second donee, Lakeside enters the Downtown Museum on Lines 3a–3d and leaves Lines 4a–4d blank. A common mistake is an original donee filling in Part II by accident, which confuses the IRS about the chain of ownership. A frequent misconception is that you must list every charity in a long chain, but you only report the original donee and the one that directly preceded you.

Part III, Column 1: Description of the Donated Property

This column asks you to describe each item you disposed of and how you used it. Write a detailed description, and for a motor vehicle add the VIN, for a boat the hull identification number, and for an airplane the aircraft identification number, matching any Form 1098-C you filed. For example, you might write 2018 Toyota Camry, VIN 4T1B11HK5JU123456, held in storage and not used by the organization.

If you ran out of room, attach a separate statement and reference it here. A common mistake is a vague entry like a car with no VIN, which makes the return incomplete and invites an IRS letter. People often think a short label is enough, but the IRS expects enough detail to match the item to the Form 8283 and the disposition.

Part III, Question 2: Did the Disposition Involve Your Entire Interest?

This question asks whether you disposed of your full ownership stake in the property. Check Yes if you gave up your entire interest, or No if you kept part of it. For example, a charity that sold a whole donated vehicle checks Yes.

The edge case is a partial sale, such as selling a fractional interest in real estate, where you check No and may need to file again later when you dispose of the rest. A common mistake is checking Yes when you only sold part of the asset, which misstates the transaction. The misconception is that any sale automatically means a full disposition, but partial interests are reported differently.

Part III, Question 3: Was the Use Related to Your Exempt Purpose?

This question asks whether your use of the property tied to your charitable mission. Check Yes if your use furthered your exempt purpose or function, and check No if you sold or disposed of the property without using it. For example, an art museum that displayed a donated painting before selling it checks Yes, while a charity that immediately auctioned a donated car checks No.

The answer drives Part IV, so it matters a great deal for tangible personal property. A common mistake is checking Yes to look favorable when the property was never actually used, which can expose the signer to the $10,000 penalty under Section 6720B for a false related-use claim. The misconception is that storing an item counts as related use, but mere possession without mission-related use is No.

Part III, Question 4: Information on Use of Property

This field asks you to explain the property’s use based on your answer to Question 3. If you answered Yes and the property was tangible personal property, describe how your use furthered your exempt purpose, and complete Part IV. If you answered No and it was tangible personal property, describe any intended use at the time of the gift, and complete Part IV if that intended use became impossible or infeasible.

For example, a museum writes the painting was displayed in our public gallery for 14 months as part of our educational exhibits. A common mistake is leaving this blank when Part IV applies, which leaves the certification unsupported. People often think this field is optional narrative, but it is the factual basis the IRS uses to test the related-use claim.

Part III, Lines 5 through 8: Dates and Amount

These lines ask for the key dates and the money you received. On Line 5 enter the date your organization received the property, on Line 6 the date the original donee received it, and on Line 7 the date you sold or disposed of it, all in MM/DD/YY format; on Line 8 enter the dollar amount you received. For example, a charity might enter 03/10/24, 03/10/24, 07/02/24, and $4,200.

For an original donee, Lines 5 and 6 are the same date. A common mistake is mixing up the receipt date and the disposition date, which can make it look like you filed late or filed when no filing was required; remember that if more than three years passed between the original donee’s receipt on Line 6 and the disposition on Line 7, you generally do not file at all. People often assume Line 8 is the appraised value, but it is the actual amount you received on disposition.

Part IV: Certification

Part IV asks an officer to certify the related-use facts when tangible personal property is involved. Sign and date this certification if any Part III property is tangible personal property and you answered Yes to Question 3, or you answered No but the intended use became impossible or infeasible. For example, the museum’s director signs, prints her title as Executive Director, and dates the line 07/05/24.

The certification falls under penalties of perjury and Section 6720B, so a false related-use claim can cost $10,000. A common mistake is signing Part IV when the property was simply sold without any related use, which is a false certification. The misconception is that Part IV is a routine signature like the bottom of the form, but it is a sworn factual statement about how you used the property.

Signature Block: Officer Signature, Title, and Date

The bottom of the form asks an officer to sign under penalties of perjury that the return is true and complete. Sign, print the officer’s name and title, and enter the date, because the form is not valid without an officer’s signature. For example, Maria Delgado, Treasurer, 07/05/24 signs and dates the return.

The same officer who signs Part IV may also sign here. A common mistake is having a volunteer or outside bookkeeper sign instead of an officer, which makes the return invalid and treats it as unfiled. People often think any staff member can sign, but only an officer of the organization can validly sign Form 8282.

Three Filled-Out Examples Using Real Scenarios

These three scenarios follow named charities through the form so you can see what each section looks like in practice.

Scenario 1: Riverside Animal Rescue sells a donated car (original donee). Gregory Hanson donated a used car appraised at $9,000, and the shelter sold it for $4,200 two months later without using it.

Form Section	What Riverside Animal Rescue Enters
Name of organization	Riverside Animal Rescue Foundation
EIN	47-1234567
Address	812 Harbor Road, Suite 3, Tampa, FL 33602
Line 1a (donor name)	Gregory T. Hanson
Line 1b (donor ID)	123-45-6789
Part III, Col. 1 (description)	2018 Toyota Camry, VIN 4T1B11HK5JU123456, not used by organization
Part III, Q3 (related use?)	No
Lines 5/6/7 (dates)	05/02/24 / 05/02/24 / 07/02/24
Line 8 (amount received)	$4,200
Signature	Maria Delgado, Treasurer, 07/05/24

Scenario 2: Lakeside Arts Center transfers a donated painting (successor donee). The Downtown Museum first received a painting valued at $25,000 from donor Helen Park, then transferred it to Lakeside, which later sold it.

Form Section	What Lakeside Arts Center Enters
Name of organization	Lakeside Arts Center
EIN	34-9876543
Line 1a (donor name)	Helen Park
Part II, Lines 3a–3d (original donee)	Downtown Museum, EIN 21-5550000, 9 Center St, Columbus, OH 43215
Part III, Col. 1 (description)	Oil painting “Harbor at Dawn,” displayed in public gallery
Part III, Q3 (related use?)	Yes
Lines 5/6/7 (dates)	01/15/24 / 06/10/23 / 09/01/24
Line 8 (amount received)	$22,500
Part IV certification	Signed, Robert Chen, Director, 09/03/24
Signature	Robert Chen, Director, 09/03/24

Scenario 3: Hope Harvest Food Bank sells donated equipment (original donee). Donor Acme Supply Co. gave a commercial freezer appraised at $7,500, which the food bank used for ten months before selling it.

Form Section	What Hope Harvest Food Bank Enters
Name of organization	Hope Harvest Food Bank
EIN	58-2223344
Line 1a (donor name)	Acme Supply Co.
Line 1b (donor ID)	12-3456789
Part III, Col. 1 (description)	Commercial walk-in freezer, used to store donated food
Part III, Q3 (related use?)	Yes
Part III, Q4 (use narrative)	Stored perishable donations for our meal program for 10 months
Lines 5/6/7 (dates)	02/01/24 / 02/01/24 / 12/05/24
Line 8 (amount received)	$3,000
Part IV certification	Signed, Janet Owens, Executive Director, 12/08/24

How to File the Completed Form

Form 8282 is filed by mail only; there is no online or fax channel and no filing fee. Send the signed original to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027, as directed in the form instructions. Because there is no fee, you do not include payment of any kind.

Mail the form so it arrives within 125 days after the date of disposition shown on Line 7. To protect yourself, send it by USPS Certified Mail with Return Receipt, or use a private delivery service the IRS approves, and keep the receipt as your proof of timely filing. Processing is administrative, so you will not get an acceptance notice; your dated mailing receipt is your evidence that you met the deadline.

You must also give a complete copy of the filed Form 8282 to the original donor, which is a separate obligation from filing with the IRS. If you transferred the property to a successor donee, you must give that charity your name, address, and EIN plus a copy of Section B of Form 8283 within 15 days, and a copy of the filed Form 8282 within 15 days after you file it. Keep your own copy of Form 8283 and the filed Form 8282 in your records as required.

What Happens After You File

After the IRS receives Form 8282, it matches the report against the donor’s Form 8283 and the deduction the donor claimed. There is no approval letter, because this is an information return, not a request for a ruling. The filing simply becomes part of the donor’s and your organization’s records.

If the amount you received on Line 8 is far below the value the donor claimed, the IRS may open a closer look at the donor’s deduction, and the donor could face questions or an adjustment. Your organization generally faces no tax from filing, but it can face penalties if the form is late, incomplete, or wrong. A donor who receives a copy of Form 8282 does not need to file anything in response; they keep it with their tax records in case the IRS asks about the original deduction.

Mistakes to Avoid When Filling Out the Form

Each of these errors carries a real consequence, so check your form against this list before mailing.

• Missing the 125-day deadline. A late form triggers the failure-to-file penalty under Section 6721.
• Forgetting to send a copy to the donor. The donor loses the record they need, and you fail a required step of the filing.
• Using the wrong EIN. The IRS cannot match the return to your organization, which delays processing and may draw a notice.
• Leaving the donor’s ID number blank. The return is incomplete and exposes you to a penalty for missing information.
• Vague property descriptions. A label like a car without a VIN makes the return incomplete and invites IRS follow-up.
• Confusing receipt and disposition dates. Swapped dates can make a timely filing look late or suggest no filing was needed.
• Reporting appraised value instead of sale price on Line 8. This overstates proceeds and misleads the IRS comparison.
• Checking “Yes” on related use when the property was only sold. A false related-use claim can trigger the $10,000 Section 6720B penalty.
• An original donee filling in Part II. This confuses the ownership chain and signals you misread your role.
• Letting a non-officer sign. The form is invalid without an officer’s signature and is treated as never filed.
• Filing when the $500 exception applies. You waste effort on a form you were not required to file.
• Skipping Part IV when tangible personal property is involved. The certification is missing, leaving your related-use answer unsupported.

Do’s and Don’ts

Do’s

• Do confirm you have the current Rev. October 2021 form, because filing an outdated version can cause processing problems.
• Do pull the donor’s Form 8283 first, because nearly every field copies from it.
• Do mail by certified mail, because your receipt is the only proof you filed on time.
• Do give the donor a complete copy, because it is a required part of the filing.
• Do double-check the disposition date, because it sets your 125-day clock.
• Do have an officer sign, because no officer signature means no valid return.

Don’ts

• Don’t guess the donor’s taxpayer ID, because a wrong number breaks the IRS match.
• Don’t claim related use that did not happen, because it risks a $10,000 penalty.
• Don’t list a private buyer in Lines 2a–2d, because those lines are only for charities.
• Don’t ignore the form for low-value items, but also don’t file when the $500 exception clearly applies.
• Don’t wait past 125 days, because the penalty starts running on a late form.
• Don’t forget the 15-day notices to a successor donee, because they have their own deadlines.

Filing on Your Own vs. With Help

Pros and Cons of Filing on Your Own

• Pro: It costs nothing beyond postage, which helps a small charity’s budget.
• Pro: Your staff already holds the records, so you control the timing.
• Pro: You learn your own compliance process for future dispositions.
• Con: A staffer unfamiliar with the form may misjudge the related-use question.
• Con: You bear the full risk of a missed deadline or incomplete entry.

Pros and Cons of Filing With a CPA or Tax Pro

• Pro: A professional spots whether an exception applies and saves you a needless filing.
• Pro: They handle the related-use and Part IV certification with less risk of a false claim.
• Pro: They coordinate the donor copy and successor-donee notices on time.
• Con: Professional fees add cost a small nonprofit may not have budgeted.
• Con: You still must supply all the underlying records, so it does not remove your work entirely.

Form 8282 vs. Form 8283

These two forms work as a pair, but they are filed by different people at different times.

Feature	What It Means
Who files Form 8283	The donor files it with their tax return to claim a noncash deduction over $5,000
Who files Form 8282	The charity files it to report disposing of that property within 3 years
Purpose of Form 8283	Documents the gift and its appraised value at the time of donation
Purpose of Form 8282	Reports what actually happened to the property and the amount received
Timing	Form 8283 is filed at donation; Form 8282 is filed within 125 days of disposition

Key Entities That Interact With Form 8282

Several agencies and forms connect to this filing, and knowing them helps you keep the chain straight. The Internal Revenue Service is the agency that receives the form at its Ogden service center. Form 8283 is the donor’s companion form that starts the reporting chain, and Form 1098-C governs donated vehicles, boats, and airplanes, whose identification numbers must appear in Part III.

The reporting duty itself comes from IRC Section 6050L, while the underlying charitable deduction rules sit in Section 170. Penalties flow from Sections 6721 and 6722 for failures to file or furnish, and from Section 6720B for a false related-use certification. Your organization’s annual Form 990 ties in too, since the IRS reviews noncash gifts and dispositions across both filings.

FAQs

Who must file Form 8282? Yes — any original or successor donee organization that sells, exchanges, consumes, or disposes of charitable deduction property within three years of the original donee’s receipt must file, unless an exception applies.

Is there a deadline to file Form 8282? Yes — you must file within 125 days after the date you disposed of the property, with a 60-day rule in limited cases where you later learn the substantiation requirements applied.

Is there a filing fee for Form 8282? No — the IRS charges no fee to file Form 8282, though you should pay for certified mail to prove timely filing.

Can I e-file Form 8282? No — there is no electronic filing option; you must mail the signed paper form to the IRS Service Center in Ogden, UT.

Do I write the donor’s SSN or EIN in Line 1b? Yes — enter whichever number the donor reported on page 2 of Form 8283, which may be an SSN or an EIN depending on the donor.

In Part II, do I list every charity that held the property? No — you list only the original donee on Lines 3a–3d and the preceding donee on Lines 4a–4d, not every link in the chain.

On Line 8, do I enter the appraised value or the sale price? No to appraised value — Line 8 reports the actual amount you received on disposition, not the value the donor claimed.

Do I check “Yes” on Question 3 if we just stored the item before selling it? No — storage alone is not related use, so a sale without mission-related use is answered No.

Must I complete Part IV for a donated car we sold? No — a vehicle sold without related use generally does not require Part IV, since you answered No to related use and had no exempt-purpose use.

Do I have to give the donor a copy of the filed form? Yes — you must furnish a complete copy of Form 8282 to the original donor in addition to filing it with the IRS.

Can our bookkeeper sign the form? No — only an officer of the organization can validly sign Form 8282, or the return is treated as not filed.

Do we file if the donor valued the item at $500 or less on Form 8283? No — items the donor identified at $500 or less are exempt, so no Form 8282 is required for those items.

What happens if we file late or leave fields blank? Yes, there is a penalty — a failure-to-file or incomplete return can trigger the Section 6721 penalty, generally $50 per form, plus possible larger penalties for false certifications.

Does receiving a copy of Form 8282 as a donor require any action? No — donors simply keep the copy in their tax records; there is no separate filing the donor must make in response.