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Official form guide
Form 8282: Donee Information Return
IRS Form 8282 is the Donee Information Return used by charitable organizations that receive donated property. It reports the disposition of the property and must be filed, with a $50 per‑form penalty for late or incomplete filing.
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IRS Form 8282 - Donee Information Return
IRS Form 8282 is the Donee Information Return used by charitable organizations that receive donated property. It reports the disposition of the property and must be filed, with a $50 per‑form penalty for late or incomplete filing.
Risk Radar
Scan points- 1Submitting the form with false use information can incur a $10,000 penalty.
- 2Omitting the original donor’s name on line 1a.
- 3Leaving the donor’s EIN or SSN blank on line 1b.
- 4Failing to describe the disposed property in Part III columns.
- 5Not signing the Part IV certification.
Plain English
Form 8282 tells the IRS what a charity did with donated property it received. The charity must list the donor, describe any sale or exchange, and certify the information. A copy also goes to the original donor.
Submission Date
- Filing date: 2021-10-25 22:10:35
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an original or successor donee organization sells, exchanges, consumes, or otherwise disposes of charitable deduction property within 3 years after the original donee received the property.
- Do not use it when the property is consumed or distributed without consideration in fulfilling the organization’s exempt purpose or function.
- Check Form 8283 instead when reporting the donor’s initial noncash charitable contribution of property over $5,000.
Form selector
Use this form or another form?
Original donation of noncash charitable property over $5,000
Reports the donor’s initial contribution and provides Section B details
✓ Confirm donor completed Section B of Form 8283
Transfer of charitable deduction property to another charitable organization within 3 years
Must report disposition and provide information to successor donee
✓ Verify transfer date is within 3‑year period
Failure to file required Form 8282 by due date
Triggers $50 per‑form penalty for late or incomplete filing
✓ Ensure form is mailed within 125 days of disposition
Deadline or filing window
If the organization later learns that substantiation requirements applied, it must file Form 8282 within 60 days after that date. No regular filing deadline is specified in the source, and no extension provision is mentioned.
Checklist
What you need before filling it out
Identifying Information (Part I)
Organization name, EIN, address · Part I lines 1a‑1d
Signature of officer (certification)
Officer’s name, title, signature, date · Certification block on page 2
Signature of officer (declaration)
Officer’s name, title, signature, date · Declaration block on page 2
Section III property description
Description of disposed property and disposition details · Part III on form
Copy of Section B of Form 8283
Donor’s Section B form · Accompanying documents when available
Before you submit
- 1Verify the organization’s name, EIN, and address are entered in Part I.
- 2Confirm the property description and disposal details are accurately entered in Part III.
- 3Ensure the disposition occurred within 3 years of the original receipt date.
- 4Check that the filing is within 125 days after the disposition date.
- 5Obtain the officer’s signature on the certification statement.
- 6Obtain the officer’s signature on the declaration statement.
- 7Attach a copy of Section B of Form 8283 if the donor provided it.
- 8Mail the completed Form 8282 to the IRS Center in Ogden, UT.
How to file this form
- 1Identify the disposition type and confirm it occurred within 3 years of receipt — proof: disposition date recorded on the form.
- 2Enter the organization’s name, EIN, and address in Part I — proof: Part I fields completed.
- 3Describe the disposed property and details of the sale, exchange, or consumption in Part III — proof: property description entered.
- 4Obtain the officer’s signature on the certification statement — proof: certification block signed.
- 5Obtain the officer’s signature on the declaration statement — proof: declaration block signed.
- 6Mail the completed Form 8282 to the IRS Center, Ogden, UT, and keep a copy for records — proof: mailing receipt and retained copy.
Known limitations
- 1Form 8282 is not required if the item is consumed or distributed without consideration in fulfilling the organization’s charitable purpose (Form p.3).
- 2Form 8282 applies only to dispositions that occur within three years of the original donee’s receipt of the property (Form p.3).
- 3Form 8282 covers only charitable deduction property, i.e., property that gave the donor a charitable deduction (Form p.3).
- 4If the donor did not provide Section B of Form 8283, the organization may lack the information needed to complete all entries on Form 8282 (Form p.3).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 8282 is Rev. 10‑2021 (October 2021) and directs users to www.irs.gov/Form8282 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form is Rev. 10‑2021 (October 2021).
- Fee — Not stated in the official source.
- Mailing address — confirm send to Department of Treasury, Internal Revenue Service Center, Ogden, UT 84201‑0027.
- Signature — confirm officer signs both certification and declaration sections.
Quick Facts
Downloads
After you file
- 1Give the original donor a copy of Form 8282 (Form p.4).
- 2Keep a copy of Section B of Form 8283 in the organization’s records (Form p.4).
- 3Provide the successor donee the organization’s name, address, EIN, a copy of Section B of Form 8283, and a copy of Form 8282 within 15 days after filing (Form p.3).
- 4Retain the organization’s own copy of the filed Form 8282 for future reference (general filing practice).
Sources
- SRCForm p.3 — filing deadline is within 125 days after the date of disposition.
- SRCForm p.3 — no filing required if an item is consumed or distributed without consideration in fulfilling charitable purpose.
- SRCForm p.3 — form applies to dispositions within three years of the original donee’s receipt of the property.
- SRCForm p.3 — form applies to charitable deduction property.
- SRCForm p.4 — penalty is generally $50 per form.
- SRCForm p.4 — organization must give a copy of Form 8282 to the original donor of the property.
- SRCForm p.4 — organization must keep a copy of Section B of Form 8283 in its records.
- SRCForm p.3 — organization must give successor donee name, address, EIN, a copy of Section B of Form 8283, and a copy of Form 8282 within 15 days after filing.
- SRCForm p.3 — send Form 8282 to Department of Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.
- SRCForm p.1 — original donee is required to sign Form 8283, Section B.
Common confusion points
Do I need to file Form 8282 if I gave away the donated items?
I assume any transfer triggers filing, but the form only covers sales, exchanges, or other dispositions of charitable deduction property.
→ Confirm the property was disposed of (sold, exchanged, or other) within the three‑year window.
What is the filing deadline for Form 8282?
The deadline is not a calendar date but is tied to the disposition event.
→ Count 125 days from the date of disposition; the form must be filed by then.
Do I have to file if the item was used for a charitable program?
Using the item for the organization’s purpose might be considered consumption, which could exempt filing.
→ Verify the item was consumed or distributed without consideration in fulfilling the charitable purpose; if so, filing is not required.
Do I need to send Form 8282 to both the IRS and the donor?
The form has separate recipients, which can be confusing.
→ Send the original form to the IRS Center in Ogden, UT, and give the donor a copy as required.
What information must I give a successor donee?
Multiple pieces of data are required, and I’m unsure which are mandatory.
→ Provide the successor donee with the organization’s name, address, EIN, a copy of Section B of Form 8283, and a copy of Form 8282 within 15 days after filing.
What is the penalty if I miss the filing deadline?
I’ve heard different amounts for penalties.
→ The penalty is generally $50 per form for late, incomplete, or incorrect filing.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8283 – obtain a missing copy of Section B from the donor to complete Form 8282.
Questions about IRS Form 8282
What is IRS Form 8282 used for?
Form 8282 tells the IRS what a charity did with donated property it received. The charity must list the donor, describe any sale or exchange, and certify the information. A copy also goes to the original donor.
Who must file IRS Form 8282?
The charitable organization (donee) that received the donated property must file IRS Form 8282.
What information does IRS Form 8282 require?
The form collects donor identifying information in Part I, predecessor‑donee details in Part II (if applicable), disposition details in Part III, and a certification in Part IV.
How do I complete IRS Form 8282?
First, determine whether the organization is an original or successor donee. Complete Part I with the original donor’s name, ID number, and address. If a successor, fill Part II with prior donee information, then describe the property’s sale or exchange in Part III and sign the certification in Part IV. Finally, give a copy to the donor and keep required records.
What happens if IRS Form 8282 is filed incorrectly?
Failure to file or to include required information can trigger a $50 per‑form penalty, and fraudulent use statements can lead to a $10,000 penalty.
Do I need to file Form 8282 if I gave away the donated items?
I assume any transfer triggers filing, but the form only covers sales, exchanges, or other dispositions of charitable deduction property. Confirm the property was disposed of (sold, exchanged, or other) within the three‑year window.
What is the filing deadline for Form 8282?
The deadline is not a calendar date but is tied to the disposition event. Count 125 days from the date of disposition; the form must be filed by then.
Do I have to file if the item was used for a charitable program?
Using the item for the organization’s purpose might be considered consumption, which could exempt filing. Verify the item was consumed or distributed without consideration in fulfilling the charitable purpose; if so, filing is not required.
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