Instructions For Form 8283 Page 4
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4certain not-for-profit associations. See
In rare and unusual circumstances, it
Part III, Certification of Appraiser
Regulations section 1.170A-13(c)(6)(ii).
may be impossible to get the donee’s
If you had to get an appraisal, the
signature on the appraisal summary. The
appraiser MUST complete Part III to be
Part IV, Donee Acknowledgment
deduction will not be disallowed for that
considered qualified. See Regulations
reason if you attach a detailed
Part IV must be completed by the donee
section 1.170A-13(c)(5) for a definition of
explanation why it was impossible.
organization that received the property
a qualified appraiser.
described in Part I of Section B. Before
Note: If the donee (or a successor
Persons who cannot be qualified
submitting page 2 of Form 8283 to the
donee) organization disposes of the
appraisers are listed in the Certification
donee for acknowledgment, complete at
property within 2 years after the date the
of Appraiser (Part III) of Form 8283.
least your name, identifying number, and
or iginal donee received it, the
Usually, a party to the transaction will
description of the donated property (line
organization must file Form 8282, Donee
not qualify to sign the certification. But a
5, column (a)). If tangible property is
Information Retur n, with the IRS and
person who sold, exchanged, or gave
donated, also describe its physical
send a copy to the donor. An exception
the property to the donor may sign the
condition (line 5, column (b)) at the time
applies to items having a value of $500
certification if the property is donated
of the gift. Complete the Taxpayer
or less if the donor identified the items
within 2 months of the date the donor
(Donor) Statement in Part II, if
and signed the statement in Part II
acquired it and the property’s appraised
applicable, before submitting the form to
(Section B) of For m 8283. See the
value does not exceed its acquisition
the donee. See the instructions for
instructions for Part II.
price.
Part II.
Failure To File Form 8283, Section B
An appraiser may not be considered
The person acknowledging the gift
qualified if the donor had knowledge of
If you donated property that is required
must be an official authorized to sign the
facts that would cause a reasonable
to be reported in Section B of Form
tax returns of the organization, or a
person to expect the appraiser to falsely
8283 and you fail to attach the form to
person specifically designated to sign
overstate the value of the property. An
your return, the deduction will be
Form 8283. After completing Part IV, the
example of this is an agreement
disallowed unless your failure was due
organization must return Form 8283 to
between you and the appraiser about
to a good faith omission. If the IRS asks
you, the donor. A copy of Section B of
the property value when you know that
you to submit the form, you have 90
this form must be provided to the donee
the agreed amount exceeds the actual
days to send a completed Section B of
organization. You may then complete
FMV.
Form 8283 before your deduction is
any remaining information required in
Usually, appraisal fees cannot be
disallowed.
Part I. Also, Part III may be completed at
based on a percentage of the appraised
this time by the qualified appraiser.
value unless the fees were paid to
Page 4
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