You must file Form 8283 if the amount of your deduction for all non cash gifts is more than $500. For this purpose, "amount of your deduction" means your deduction before applying any income limits that could result in a carry-over. The carryover rules are explained in Pub. 526. Make any required reductions to fair market value (FMV) before you determine if you must file Form 8283. See Fair Market Value (FMV).
Form 8283 is filed by individuals, partnerships, and corporations.
Note: C corporations, other than personal service corporations and closely held corporations, must file Form 8283 only if the amount claimed as a deduction is over $5,000.
Contributions Other Than by Cash or Check
Enter your contributions of property. If you gave used items, such as clothing or furniture, deduct their fair market value at the time you gave them. Fair market value is what a willing buyer would pay a willing seller when neither has to buy or sell and both are aware of the conditions of the sale.
For this purpose, the "amount of your deduction" means your deduction before applying any income limits that could result in a carryover of contributions.
If your total deduction is over $5,000, you may also have to get appraisals of the values of the donated property.
If you gave property, you should keep a receipt or written statement from the organization you gave the property to, or a reliable written record, that shows the organization's name and address, the date and location of the gift, and a description of the property. For each gift of property, you should also keep reliable written records that include:
How you figured the property's value at the time you gave it. If the value was determined by an appraisal, keep a signed copy of the appraisal.
The cost or other basis of the property if you must reduce it by any ordinary income or capital gain that would have resulted if the property had been sold at its fair market value.
How you figured your deduction if you chose to reduce your deduction for gifts of
capital gain property.
Any conditions attached to the gift.
Note: If your total deduction for gifts of property is over $500, you gave less than your entire interest in the property, or you made a "qualified conservation contribution," your records should contain additional information. See Pub. 526 for details.