IRS Form 8283 for real estate donations, explained Talk to a property specialist: (888) 228-7320
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IRS Form 8283 for Real Estate Donations

Form 8283 is the IRS form you file with your return to report a noncash charitable gift over $500, and for a real estate donation it is the form that matters most. Donations of real estate over $5,000 use Section B, which needs a qualified appraisal, the appraiser’s signature and the charity’s acknowledgment. Real Estate with Causes signs its part promptly, and this page walks through the rest.

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Section A or Section B

Section A covers noncash gifts of $5,000 or less. Almost every real estate donation is larger than that, so it goes in Section B, which requires a qualified appraisal and more detail about the property.

Part I: the property

Description, how and when you acquired it, your cost basis and the appraised value.

Part IV: the appraiser

The qualified appraiser signs a declaration about their qualifications and the appraisal.

Part V: the charity

We sign to acknowledge that we received the property on the date shown. Our signature does not mean we agree with the value.

An accountant and a property donor reviewing Form 8283 on a laptop with binders of records on the table
An appraiser and a homeowner walk through an empty living room, discussing the appraisal

The appraisal rules

The appraisal must be a qualified appraisal by a qualified appraiser: someone with recognized credentials who regularly appraises that type of property and is not the donor, the charity or a party to the transaction. It must be made no earlier than 60 days before the gift and received before your return is due, including extensions.

For a gift valued over $500,000, the full appraisal is attached to your return. Keep a copy either way.

After you file

Two more documents can come into play.

Our written acknowledgment

Required for any gift of $250 or more, and sent to you once the deed records.

Form 8282

If we sell or dispose of the property within three years, we file Form 8282 and send you a copy.

Your records

Keep the appraisal, Form 8283, our acknowledgment and your basis records with your return.

Form 8283 questions, answered

Who fills out Form 8283? +

You, the donor, complete it and file it with your return. The appraiser signs Part IV and we sign Part V.

Does your signature mean you agree with the appraised value? +

No. The charity’s signature acknowledges receipt of the property on the date shown. It does not represent agreement with the value.

Can you recommend an appraiser? +

We can explain what makes an appraiser qualified, but the choice is yours, and an appraiser hired by the charity would not meet the rules for your deduction.

What if you sell the property soon after? +

If we sell within three years, we file Form 8282 reporting the sale price and send you a copy. It does not change your deduction by itself.

Where do I get the form and instructions? +

From the IRS: Form 8283 and its instructions, and Publication 561 on determining the value of donated property.

We do not provide tax or legal advice. See IRS Publication 526, Publication 561 and the Form 8283 instructions, and consult your own advisor.

Related guides

Tell us about the property and we will review it

We sign Part V of your Form 8283 promptly once the deed records.

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