IRS Form 8282 "Donee Information Return"

What Is IRS Form 8282?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on April 1, 2009. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 4-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Additional instructions and information can be found on page 3 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8282 through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 8282 "Donee Information Return"

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8282
Donee Information Return
OMB No. 1545-0908
Form
(Sale, Exchange, or Other Disposition of Donated Property)
(Rev. April 2009)
Give a Copy to Donor
Department of the Treasury
See instructions.
Internal Revenue Service
Parts To Complete
If the organization is an original donee, complete Identifying Information, Part I (lines 1a–1d and, if applicable, lines 2a–2d),
and Part III.
If the organization is a successor donee, complete Identifying Information, Part I, Part II, and Part III.
Identifying Information
Name of charitable organization (donee)
Employer identification number
Print
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
or
Type
City or town, state, and ZIP code
Information on ORIGINAL DONOR and SUCCESSOR DONEE Receiving the Property
Part I
1a
Name of original donor of the property
1b
Identifying number(s)
1c
Address (number, street, and room or suite no.) (P.O. box no. if mail is not delivered to the street address)
1d
City or town, state, and ZIP code
Note. Complete lines 2a–2d only if the organization gave this property to another charitable organization (successor donee).
2a
Name of charitable organization
2b
Employer identification number
2c
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
2d
City or town, state, and ZIP code
Part II
Information on PREVIOUS DONEES. Complete this part only if the organization was not the first
donee to receive the property. See the instructions before completing lines 3a through 4d.
3a
Name of original donee
3b
Employer identification number
3c
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
3d
City or town, state, and ZIP code
4a
Name of preceding donee
4b
Employer identification number
4c
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
4d
City or town, state, and ZIP code
8282
For Paperwork Reduction Act Notice, see page 4.
Cat. No. 62307Y
Form
(Rev. 4-2009)
8282
Donee Information Return
OMB No. 1545-0908
Form
(Sale, Exchange, or Other Disposition of Donated Property)
(Rev. April 2009)
Give a Copy to Donor
Department of the Treasury
See instructions.
Internal Revenue Service
Parts To Complete
If the organization is an original donee, complete Identifying Information, Part I (lines 1a–1d and, if applicable, lines 2a–2d),
and Part III.
If the organization is a successor donee, complete Identifying Information, Part I, Part II, and Part III.
Identifying Information
Name of charitable organization (donee)
Employer identification number
Print
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
or
Type
City or town, state, and ZIP code
Information on ORIGINAL DONOR and SUCCESSOR DONEE Receiving the Property
Part I
1a
Name of original donor of the property
1b
Identifying number(s)
1c
Address (number, street, and room or suite no.) (P.O. box no. if mail is not delivered to the street address)
1d
City or town, state, and ZIP code
Note. Complete lines 2a–2d only if the organization gave this property to another charitable organization (successor donee).
2a
Name of charitable organization
2b
Employer identification number
2c
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
2d
City or town, state, and ZIP code
Part II
Information on PREVIOUS DONEES. Complete this part only if the organization was not the first
donee to receive the property. See the instructions before completing lines 3a through 4d.
3a
Name of original donee
3b
Employer identification number
3c
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
3d
City or town, state, and ZIP code
4a
Name of preceding donee
4b
Employer identification number
4c
Address (number, street, and room or suite no.) (or P.O. box no. if mail is not delivered to the street address)
4d
City or town, state, and ZIP code
8282
For Paperwork Reduction Act Notice, see page 4.
Cat. No. 62307Y
Form
(Rev. 4-2009)
2
Form 8282 (Rev. 4-2009)
Page
Part III
Information on DONATED PROPERTY
4. Information on use of property.
2. Did the
3. Was the
disposition
use related
If you answered “Yes” to question 3 and the property
involve the
to the
was tangible personal property, describe how the
organization’s
organization’s
organization’s use of the property furthered its exempt
entire interest
exempt
purpose or function. Also complete Part IV below.
1. Description of the donated property sold,
in the
purpose or
exchanged, or otherwise disposed of and how the
property?
function?
If you answered “No” to question 3 and the
organization used the property. (If you need more
property was tangible personal property, describe the
space, attach a separate statement.)
organization’s intended use (if any) at the time of the
contribution. Also complete Part IV below, if the
intended use at the time of the contribution was
related to the organization’s exempt purpose or
function and it became impossible or infeasible to
implement.
Yes
No
Yes
No
A
B
C
D
Donated Property
A
B
C
D
Date the organization received the
/
/
/
/
/
/
/
/
5
donated property (MM/DD/YY)
Date the original donee received the
/
/
/
/
/
/
/
/
6
property (MM/DD/YY)
Date the property was sold, exchanged, or
7
otherwise disposed of (MM/DD/YY)
/
/
/
/
/
/
/
/
8
Amount received upon disposition
$
$
$
$
Part IV
Certification
You must sign the certification below if any property described in Part III above is tangible personal property and:
You answered “Yes” to question 3 above, or
You answered “No” to question 3 above and the intended use of the property became impossible or infeasible to
implement.
Under penalties of perjury and the penalty under section 6720B, I certify that either: (1) the use of the property that meets the
above requirements, and is described above in Part III, was substantial and related to the donee organization’s exempt purpose
or function; or (2) the donee organization intended to use the property for its exempt purpose or function, but the intended use
has become impossible or infeasible to implement.
Signature of officer
Title
Date
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Sign
Here
Signature of officer
Title
Date
Type or print name
8282
Form
(Rev. 4-2009)
3
Form 8282 (Rev. 4-2009)
Page
The organization must furnish items 1
General Instructions
author, components of a stereo system,
and 2 above within 15 days after the
or six place settings of a pattern of
Section references are to the Internal
latest of the date:
silverware are considered one item.
Revenue Code.
2. Items consumed or distributed for
The organization transferred the
Purpose of Form
charitable purpose. The organization
property,
does not have to file Form 8282 if an
The original donee signed Section B of
Donee organizations use Form 8282 to
item is consumed or distributed, without
Form 8283, or
report information to the IRS and donors
consideration, in fulfilling your purpose or
The organization received a copy of
about dispositions of certain charitable
function as a tax-exempt organization.
Section B of Form 8283 from the
deduction property made within 3 years
For example, no reporting is required for
preceding donee if the organization is
after the donor contributed the property.
medical supplies consumed or
also a successor donee.
Definitions
distributed by a tax-exempt relief
Information the successor donee must
For Form 8282 and these
organization in aiding disaster victims.
give the organization. The successor
instructions, the term “donee”
donee organization to whom the
When To File
includes all donees, unless
organization transferred this property is
specific reference is made to
If the organization disposes of charitable
CAUTION
required to give the organization its
“original” or “successor” donees.
deduction property within 3 years of the
name, address, and EIN within 15 days
date the original donee received it and
after the later of:
Original donee. The first donee to or for
the organization does not meet exception
which the donor gave the property. The
The date the organization transferred
1 or 2 above, the organization must file
original donee is required to sign Form
the property, or
Form 8282 within 125 days after the date
8283, Noncash Charitable Contributions,
The date the successor donee received
of disposition.
Section B. Donated Property Over $5,000
a copy of Section B of Form 8283.
(Except Certain Publicly Traded
Exception. If the organization did not file
Information the organization must give
Securities), presented by the donor for
because it had no reason to believe the
the donor. The organization must give a
charitable deduction property.
substantiation requirements applied to
copy of Form 8282 to the original donor
the donor, but the organization later
Successor donee. Any donee of
of the property.
becomes aware that the substantiation
property other than the original donee.
Recordkeeping. The organization must
requirements did apply, the organization
keep a copy of Section B of Form 8283 in
Charitable deduction property. Any
must file Form 8282 within 60 days after
its records.
donated property (other than money and
the date it becomes aware it was liable.
publicly traded securities) if the claimed
Penalties
For example, this exception would apply
value exceeds $5,000 per item or group
where Section B of Form 8283 is
Failure to file penalty. The organization
of similar items donated by the donor to
furnished to a successor donee after the
may be subject to a penalty if it fails to
one or more donee organizations. This is
date that donee disposes of the
file this form by the due date, fails to
the property listed in Section B on Form
charitable deduction property.
include all of the information required to
8283.
be shown on the filed form, or includes
Missing information. If Form 8282 is
Who Must File
incorrect information on the filed form.
filed by the due date, enter the
Original and successor donee
The penalty is generally $50 per form. For
organization’s name, address, and
organizations must file Form 8282 if they
more details, see section 6721 and 6724.
employer identification number (EIN) and
sell, exchange, consume, or otherwise
complete at least Part III, columns 1, 2,
Fraudulent identification of exempt use
dispose of (with or without consideration)
3, and 4; and Part IV. The organization
property. A $10,000 penalty may apply
charitable deduction property (or any
does not have to complete the remaining
to any person who identifies in Part III
portion) within 3 years after the date the
items if the information is not available.
tangible personal property the
original donee received the property. See
For example, the organization may not
organization sold, exchanged, or
Charitable deduction property above.
have the information necessary to
otherwise disposed of, as having a use
If the organization sold, exchanged, or
complete all entries if the donor did not
that is related to a purpose or function
otherwise disposed of motor vehicles,
make Section B of Form 8283 available.
knowing that such property was not
airplanes, or boats, see Pub. 526,
intended for such a use. For more details,
Where To File
Charitable Contributions.
see section 6720B.
Send Form 8282 to the Department of
Exceptions. There are two situations
Specific Instructions
Treasury, Internal Revenue Service
where Form 8282 does not have to be
Center, Ogden, UT 84201-0027.
filed.
Part I
Other Requirements
1. Items valued at $500 or less. The
Line 1a. Enter the name of the original
organization does not have to file Form
Information the organization must give
donor.
8282 if, at the time the original donee
a successor donee. If the property is
Line 1b. The donor’s identifying number
signed Section B of Form 8283, the
transferred to another charitable
may be either an employer identification
donor had signed a statement on Form
organization within the 3-year period
number or a social security number, and
8283 that the appraised value of the
discussed earlier, the organization must
should be the same number provided on
specific item was not more than $500. If
give the successor donee all of the
page 2 of Form 8283.
Form 8283 contains more than one item,
following information.
this exception applies only to those items
Line 1c and 1d. Enter the last known
1. The name, address, and EIN of the
that are clearly identified as having a
address of the original donor.
organization.
value of $500 or less. However, for
2. A copy of Section B of Form 8283
Lines 2a–2d. Complete these lines if the
purposes of the donor’s determination of
that the organization received from the
organization gave the property to another
whether the appraised value of the item
donor or a preceding donee. The
charitable organization successor donee
exceeds $500, all shares of nonpublicly
preceding donee is the one who gave the
(defined earlier). If the organization is an
traded stock, or items that form a set, are
organization the property.
original donee, skip Part II and go to
considered one item. For example, a
Part III.
3. A copy of this Form 8282, within 15
collection of books written by the same
days after the organization files it.
4
Form 8282 (Rev. 4-2009)
Page
Part II
View Internal Revenue Bulletins (IRBs)
Paperwork Reduction Act Notice. We
published in the last few years; and
ask for the information on this form to
Complete Part II only if the organization
carry out the Internal Revenue laws of
is a successor donee. If the organization
Sign up to receive local and national
the United States. You are required to
is the original donee, do not complete
tax news by email. To subscribe, visit
give us the information. We need it to
any lines in Part II; go directly to Part III.
www.irs.gov/eo.
ensure that you are complying with
If the organization is the second
these laws and to allow us to figure and
DVD
donee, complete lines 3a through 3d. If
collect the right amount of tax.
You can order Publication 1796, IRS Tax
the organization is the third or later
You are not required to provide the
Products DVD, and obtain:
donee, complete lines 3a through 4d.
information requested on a form that is
On lines 4a through 4d, give information
Current-year forms, instructions, and
subject to the Paperwork Reduction Act
on the preceding donee.
publications.
unless the form displays a valid OMB
Part III
control number. Books or records
Prior-year forms, instructions, and
relating to a form or its instructions must
Column 1. For charitable deduction
publications.
be retained as long as their contents
property that the organization sold,
may become material in the
Tax Map: an electronic research tool
exchanged, or otherwise disposed of
administration of any Internal Revenue
and finding aid.
within 3 years of the original
law. Generally, tax returns and return
contribution, describe each item in
Tax law frequently asked questions.
information are confidential, as required
detail. For a motor vehicle, include the
by section 6103.
Tax topics from the IRS telephone
vehicle identification number. For a boat,
response system.
The time needed to complete this form
include the hull identification number.
will vary depending on individual
For an airplane, include the aircraft
Fill-in, print, and save features for most
circumstances. The estimated average
identification number. Additionally, for
tax forms.
time is:
the period of time the organization
owned the property, explain how it was
Recordkeeping
3 hr., 35 min.
IRBs.
used. If additional space is needed,
Learning about the law
attach a statement.
Toll-free and email technical support.
or the form
12 min.
Column 3. Check “Yes” if the
Preparing and sending
Two releases during the year.
organization’s use of the charitable
the form to the IRS
15 min.
deduction property was related to its
Purchase the DVD from National
If you have comments concerning the
exempt purpose or function. Check “No”
Technical Information Service (NTIS) at
accuracy of these time estimates or
if the organization sold, exchanged, or
www.irs.gov/cdorders for $30 (no
suggestions for making this form
otherwise disposed of the property
handling fee) or call 1-877-CDFORMS
simpler, we would be happy to hear
without using it.
(1-877-233-6767) toll-free to buy the
from you. You can write to the Internal
DVD for $30 (plus a $6 handling fee).
Signature
Revenue Service, Tax Products
Price is subject to change.
Coordinating Committee,
Form 8282 is not valid unless it is signed
SE:W:CAR:MP:T:T:SP, 1111 Constitution
By Phone
by an officer of the organization. Be sure
Ave. NW, IR-6526, Washington, DC
to include the title of the person signing
You can order forms and publications by
20224. Do not send the form to this
the form and the date the form was
calling 1-800-TAX-FORM
address. Instead, see Where To File on
signed.
(1-800-829-3676). You can also get most
page 3.
forms and publications at your local IRS
How To Get Tax Help
office. If you have questions and/or need
Internet
help completing this form, please call
1-877-829-5500. This toll free telephone
You can access the IRS website 24
service is available Monday thru Friday.
hours a day, 7 days a week at
www.irs.gov/eo to:
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publications;
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Research your tax questions online;
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keyword;
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