IRS Form 8282: Donee Information Return Guide

IRS Form 8282 – Nonprofit organizations and charities that receive significant noncash donations often face an important IRS reporting obligation when they later sell, exchange, or dispose of that property. IRS Form 8282, officially titled the Donee Information Return (Sale, Exchange, or Other Disposition of Donated Property), helps maintain transparency in the charitable deduction system.

This guide explains everything U.S. charities, successor donees, tax professionals, and donors need to know about Form 8282 in 2026, based on official IRS sources.

What Is IRS Form 8282?

Form 8282 is an information return that donee organizations (charities and other tax-exempt entities) must file with the IRS—and provide a copy to the original donor—when they dispose of certain donated property within three years of receiving it.

The form reports key details including:

  • Information about the original donor
  • Description of the property
  • Dates of receipt and disposition
  • Amount received from the sale or other disposition
  • How the organization used (or intended to use) the property

Its purpose is to help the IRS verify that donors properly substantiated large noncash charitable contributions and that organizations fulfilled any required certifications about the property’s use.

Current revision: Form 8282 (Rev. October 2021). There have been no recent updates or changes as of mid-2026.

Who Must File Form 8282?

Original donees and successor donees must file Form 8282 if they sell, exchange, consume, or otherwise dispose of (with or without consideration) “charitable deduction property” (or any portion of it) within 3 years after the date the original donee received the property.

Definitions:

  • Original donee: The first organization to receive the donated property (the one that signed Section B of the donor’s Form 8283).
  • Successor donee: Any later organization that receives the property from a prior donee.
  • Charitable deduction property: Generally, donated property (other than money or publicly traded securities) for which the donor claimed a deduction exceeding $5,000 per item or group of similar items (the property listed in Section B of Form 8283).

Note: Special rules apply to motor vehicles, boats, and airplanes—see IRS Publication 526 for details.

Exceptions: When You Do NOT Need to File Form 8282?

There are two important exceptions:

  1. Items valued at $500 or less — The organization does not have to file if, at the time the original donee signed the appraisal summary (Section B of Form 8283), the donor included a signed statement that the appraised value of the specific item was $500 or less. This exception applies only to clearly identified items.
  2. Property consumed or distributed for charitable purposes — No filing is required if the organization consumes or distributes the property without consideration while fulfilling its tax-exempt purpose or function.
    Example: A disaster relief organization distributes donated medical supplies to victims.

If either exception applies, the organization generally does not file Form 8282.

When and Where to File Form 8282?

Deadline: File Form 8282 within 125 days after the date of disposition (sale, exchange, or other disposition).

Special rule: If the organization later discovers that substantiation requirements applied (e.g., it receives a late copy of Form 8283 Section B), it must file within 60 days of becoming aware of the filing requirement.

Where to file: Mail the completed form to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027

Form 8282 is generally a paper filing (no widespread electronic filing option is currently available for this form). You must also furnish a copy of the filed Form 8282 to the previous donor (the original donor or the preceding donee).

How to Complete Form 8282? (Parts Overview)

The form has several parts depending on whether you are the original or a successor donee:

  • Identifying Information — Organization name, address, and EIN.
  • Part I: Information on the original donor and any successor donee receiving the property.
  • Part II: Information on previous donees (completed only by successor donees).
  • Part III: Detailed information on the donated property (description, dates received and disposed, amount received, how the property was used or intended to be used, whether the entire interest was disposed of, and whether use was related to the organization’s exempt purpose).
  • Part IV: Certification (required in certain cases involving tangible personal property where the organization certified exempt use or that intended exempt use became impossible or infeasible).

An authorized officer of the organization must sign the form under penalties of perjury. For certain tangible personal property cases, additional certification in Part IV is required.

Tip: Download the latest fillable PDF directly from IRS.gov and keep detailed records of all substantial noncash donations that required a Form 8283 Section B signature.

Penalties for Failure to File or Incorrect Information

Organizations may face penalties if they:

  • Fail to file Form 8282 by the due date
  • Fail to include all required information
  • Include incorrect information

The penalty is generally $50 per form (see IRC sections 6721 and 6724). In cases of fraudulent certification regarding exempt use of tangible personal property, a penalty of up to $10,000 may apply.

How Form 8282 Connects to Form 8283? (Donor Side)

When a donor claims a deduction of more than $5,000 for noncash property, they generally must file Form 8283 (Noncash Charitable Contributions) and obtain the donee organization’s signature on Section B (appraisal summary). By signing, the charity acknowledges it may need to file Form 8282 if it disposes of the property within three years.

This creates a paper trail that helps the IRS match donor deductions with actual dispositions by charities. If a charity disposes of the property for significantly less than the claimed value (or in a way inconsistent with certifications), it can affect the donor’s tax situation or trigger IRS review.

Best Practices for Nonprofits and Charities

  • Track all donations that required a signed Form 8283 Section B (especially items or groups valued over $5,000).
  • Record the exact date you received the property and the original donee receipt date.
  • Document how you used or intended to use the property and any sale/exchange details.
  • Train staff on when the 3-year clock starts and the two exceptions.
  • Provide copies of filed Form 8282 to donors promptly.
  • Consult a tax professional or attorney for complex situations (e.g., partial interests, vehicles, art, or real property).

Frequently Asked Questions (FAQs)

  1. What is “charitable deduction property”?
    It refers to donated property (other than cash or publicly traded securities) listed in Section B of the donor’s Form 8283 where the claimed value exceeded $5,000.
  2. Does Form 8282 apply to cash donations or publicly traded stock?
    No. These are excluded from the definition of charitable deduction property for this purpose.
  3. What if we transfer the property to another charity?
    If the transfer is without consideration and in furtherance of charitable purposes, the exception may apply and you may not need to file. However, the successor donee may have filing obligations if they later dispose of it.
  4. Can individuals or donors file Form 8282?
    No. Only donee organizations (original or successor) file this form.
  5. Is there an electronic filing option for Form 8282?
    Currently, Form 8282 is filed on paper and mailed to the Ogden IRS Service Center.
  6. How does filing Form 8282 affect the original donor?
    The donor receives a copy. In some cases, it may provide information relevant to their deduction substantiation or any required adjustments.

Official Resources

Important Disclaimer: This article provides general information based on IRS publications and forms available as of 2026. It is not tax, legal, or professional advice. Tax rules can be complex and subject to change. Always consult the official IRS website (IRS.gov), review the latest forms and instructions, and seek advice from a qualified tax professional or attorney for your specific situation.

By staying compliant with Form 8282 requirements, charitable organizations help maintain public trust in the nonprofit sector and support the integrity of the U.S. charitable deduction system. For the most current information, always start at IRS.gov/Form8282.