|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:appliesTo
|
gptkb:S_corporations
corporations
individuals
partnerships
estates
trusts
|
|
gptkbp:availableOn
|
irs.gov
|
|
gptkbp:filingMethod
|
gptkb:Form_1040
gptkb:Form_1041
gptkb:Form_1065
gptkb:Form_1120
gptkb:Form_1120S
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IRS Form 8283
|
|
gptkbp:introducedIn
|
1982
|
|
gptkbp:issuedBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:latestReleaseVersion
|
2023
|
|
gptkbp:officialName
|
gptkb:Noncash_Charitable_Contributions
|
|
gptkbp:publicLawNumber
|
8283
|
|
gptkbp:relatedTo
|
gptkb:Form_8282
charitable deduction
noncash donation
qualified appraisal
|
|
gptkbp:requires
|
claiming deductions for noncash donations over $500
|
|
gptkbp:requiresAppraisal
|
yes, for most items over $5,000
|
|
gptkbp:requiresDoneeSignature
|
yes, for Section B
|
|
gptkbp:section
|
Section A
Section B
|
|
gptkbp:Section_A_used_for
|
donations of property valued at $5,000 or less
|
|
gptkbp:Section_B_used_for
|
donations of property valued over $5,000
|
|
gptkbp:threshold
|
noncash donations over $500
|
|
gptkbp:usedFor
|
noncash charitable contributions
|
|
gptkbp:bfsParent
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:bfsLayer
|
4
|