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Official form guide
Form 8282: Donee Information Return
IRS Form 8282 is a Donee Information Return used for documenting sales, exchanges, or other dispositions of donated property. The organization must file this form within 60 days after becoming aware it was liable.
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IRS Form 8282 - Donee Information Return
IRS Form 8282 is a Donee Information Return used for documenting sales, exchanges, or other dispositions of donated property. The organization must file this form within 60 days after becoming aware it was liable.
Risk Radar
Scan points- 1Failure to complete at least Parts III (columns 1-4) and IV when filing by the due date is a critical error.
- 2Not completing Part III columns 1, 2, 3, and 4 when filing by the due date.
- 3Failing to complete Part II if the organization is acting as a successor donee.
- 4Omitting required identifying information for the original donor in Part I.
- 5Forgetting to sign the certification in Part IV when tangible property was disposed of.
Plain English
This form tells the IRS what happened to donated property once a charity sells it or trades it. It provides details about the original giver and any charities that received the gift before the current one. Filing Form 8282 ensures the donor can claim their charitable deduction correctly.
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 a donee organization sells, exchanges, or otherwise disposes of charitable deduction property (or any portion) within 3 years after the original donee received it.
- Do not use Form 8282 when an item is consumed or distributed without consideration in fulfilling the organization's purpose or function.
- Check Form 8283 instead when listing the specific donated property details (Section B) that triggered the filing requirement.
Form selector
Use this form or another form?
Organization received the property, but it is a successor donee
The organization must complete Parts I, II, and III of Form 8282.
✓ Verify Part II details.
The disposed item is publicly traded securities (and value is over $5,000)
Charitable deduction property definition includes these items if the claimed value exceeds $5,000 per item or group of similar items.
✓ Confirm it meets the >$5k threshold.
The organization must provide documentation to a successor donee
The organization must give the successor donee its name, address, EIN, and a copy of Section B of Form 8283.
✓ Ensure all three required documents are attached/provided.
Deadline or filing window
The general rule requires filing Form 8282 within 60 days after the organization becomes aware it was liable. This exception applies even if the property was disposed of before the donor furnished Section B of Form 8283 to a successor donee.
Checklist
What you need before filling it out
General Purpose
Report information about dispositions of charitable deduction property · Donee organizations (Original or Successor)
Filer Requirement
Original/Successor donee organization must file if disposing of charitable deduction property · Form 8282
Donated Property Threshold
Charitable deduction property value exceeds $5,000 per item or group of similar items · Form 8283 (Section B)
Filing Deadline
Within 125 days after the date of disposition · Form 8282
Information to Give Successor Donee
Name, address, EIN; copy of Section B of Form 8283; copy of Form 8282 itself · Form 8282 (Parts I & III)
Before you submit
- 1Ensure all required identifying information for the charitable organization is printed or typed on the form.
- 2If an original donee, confirm Part I and Part III are completed (and Part II if applicable).
- 3If a successor donee, ensure Parts I, II, and III are fully completed.
- 4Verify that the officer certifying use has signed under penalties of perjury on Page 2.
- 5Confirm the date listed for the signature declaration is accurate.
- 6Review Part III to confirm all disposition details meet the charitable deduction property criteria.
- 7If applicable, ensure a copy of Section B from Form 8283 is attached or provided.
How to file this form
- 1Complete Identifying Information (Name, EIN, Address) on Form 8282.
- 2Fill in the appropriate sections based on whether the organization is an original or successor donee.
- 3Sign and date the declaration pages under penalties of perjury.
- 4Mail Form 8282 to the IRS Center at Ogden, UT 84201-0027 within 125 days after disposition.
Known limitations
- 1An organization does not have to file Form 8282 if an item is consumed or distributed without consideration while fulfilling its purpose as a tax-exempt organization.
- 2If the property disposed of is considered one item (e.g., six place settings of silverware), it qualifies for reporting under this form.
- 3The term 'donee' includes all donees unless the instructions specifically refer to an 'original' or 'successor' donee.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision October 2021 (Rev. 10-2021). The form directs users to www.irs.gov/Form8282 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads October 2021 (Rev. 10-2021).
- Fee — Not stated in the official source, but a penalty of generally $50 per form may apply.
- Mailing address — confirm it is Ogden, UT 84201-0027 for submission to the IRS Center.
- Signature — verify that both the officer certifying use and the officer declaring truthfulness are signed on the form.
Quick Facts
Downloads
After you file
- 1Keep a copy of Section B of Form 8283 in the organization's records.
- 2If transferring property to a successor donee, provide that donee with all required information, including a copy of this Form 8282 within 15 days after filing it.
- 3The organization must give a copy of Form 8282 to the original donor of the property.
- 4If an organization is an original donee, it is required to sign Form 8283, Noncash Charitable Contributions, Section B.
Sources
- SRCInstructions p.3 — Organizations use Form 8282 to report information about dispositions within 3 years after the donor contributed the property.
- SRCInstructions p.3 — If an organization disposes of charitable deduction property and does not meet exceptions, it must file Form 8282 within 125 days after the date of disposition.
- SRCInstructions p.1 — If the organization is an original donee, it must complete Identifying Information, Part I (lines 1a–1d and, if applicable, lines 2a–2d), and Part III.
- SRCInstructions p.3 — The term 'original donee' requires signing Form 8283, Noncash Charitable Contributions, Section B.
- SRCInstructions p.4 — A penalty of generally $50 per form applies if the organization fails to file by the due date or includes incorrect information.
- SRCInstructions p.1 — If the organization is a successor donee, it must complete Identifying Information, Part I, Part II, and Part III.
Common confusion points
Who must file Form 8282?
Organizations use this form to report dispositions of charitable deduction property within 3 years after the donor contributed the property, provided they do not meet an exception.
→ Check if the disposition occurred within 3 years and if it is consumed/distributed.
When must I file Form 8282?
The organization must file within 125 days after the date of disposition, assuming exceptions are not met.
→ Verify the exact date of disposition against the filing deadline.
What is a 'successor donee'?
It is another charitable organization to which the property was transferred during the 3-year period; the original donee must provide information to it.
→ Check if the transfer happened within 3 years of the original contribution.
What if I am an original donee?
The original donee is the first donee, and that entity is specifically required to sign Section B of Form 8283.
→ Confirm your organization was the very first recipient of the donated property.
What penalty applies if I fail to file correctly?
The general penalty for failing to file by the due date, including all necessary information, or including incorrect information is $50 per form.
→ Review sections 6721 and 6724 for detailed penalty information.
Does this form apply if the property was consumed internally?
No reporting is required if the item is consumed or distributed without consideration in fulfilling the organization's purpose (e.g., medical supplies used by a relief organization).
→ Determine if the disposition was 'consumed or distributed' as defined on Form 8282.
Workflow map
Related forms and next steps
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After
Often used with
⚠ If something goes wrong
- Failure to file results in a general penalty of $50 per form (see sections 6721 and 6724).
Questions about IRS Form 8282
What is IRS Form 8282 used for?
This form tells the IRS what happened to donated property once a charity sells it or trades it. It provides details about the original giver and any charities that received the gift before the current one. Filing Form 8282 ensures the donor can claim their charitable deduction correctly.
Who must file IRS Form 8282?
The organization that receives the property must file IRS Form 8282. This includes organizations acting as an original donee or a successor donee.
What information does IRS Form 8282 require?
Part I collects identifying information on the original and/or successor donor. Part III details the specific donated property sold, exchanged, or disposed of, while Part IV certifies if certain conditions regarding tangible personal property are met.
When is IRS Form 8282 due?
The organization must file Form 8282 within 60 days after the date it becomes aware it was liable for filing.
Where do I file IRS Form 8282?
A copy of IRS Form 8282 must be given to the original donor. The form is filed with the Internal Revenue Service (IRS) via www.irs.gov/Form8282.
How do I complete IRS Form 8282?
If an organization is an original donee, it completes Identifying Information, Part I, and Part III. If it is a successor donee, it completes all of those plus Part II. Finally, the organization must sign the certification in Part IV if specific conditions regarding tangible personal property are met.
What happens if IRS Form 8282 is filed incorrectly?
The organization may face a penalty generally set at $50 per form if it fails to file by the due date, includes incorrect information, or omits required details.
Who must file Form 8282?
Organizations use this form to report dispositions of charitable deduction property within 3 years after the donor contributed the property, provided they do not meet an exception. Check if the disposition occurred within 3 years and if it is consumed/distributed.
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