Updated October 18, 2026. Quick answer: Section A of Form 8283 is where you list noncash gifts you claimed at $5,000 or less per item or group, and publicly traded securities in any amount. Line 1 has columns (a) to (i), which name the donee, describe the property, and report its dates, basis, value and how the value was determined. The form is attached to your tax return.
Read box by box from the IRS form text: Form 1098-C boxes 1 to 3 and Form 1098-C boxes 6a to 7.
What this part is for
The instructions for Form 8283 state its purpose: “Use Form 8283 to report information about noncash charitable contributions.” The form itself says when to attach it: “Attach one or more Forms 8283 to your tax return if you claimed a total deduction of over $500 for all contributed property.”
Section A takes the smaller gifts. The instructions say to “Use Section A to report donations of property for which you claimed a deduction of $5,000 or less per item or group of similar items”. They also say “Also, use Section A to report donations of publicly traded securities”. For securities the instructions repeat the point in the Section B line 2 notes: “For donations of publicly traded securities in any amount, you should only use Section A.”
Gifts above that level go to Section B, covered in Form 8283 Section B Part I. The instructions list what belongs in Section A: “Items (or groups of similar items as defined later) for which you claimed a deduction of more than $500 but not more than $5,000 per item (or group of similar items).” They then list items that go in Section A “even if the claimed value was more than $5,000 per item (or group of similar items)”, starting with “Securities listed on an exchange in which quotations are published daily” and ending with “Inventory or property held primarily for sale to customers in the ordinary course of your trade or business.”
The lines, one by one
| Line | What the form says |
|---|---|
| Section A heading | “List in this section only an item (or a group of similar items) for which you claimed a deduction of $5,000 or less.” “Also list publicly traded securities and certain other property even if the deduction is more than $5,000.” |
| Space | “If you need more space, attach a statement.” |
| Line 1, column (a) | “Name and address of the donee organization” |
| Line 1, column (b) | “If donated property is a vehicle (see instructions), check the box.” “Also enter the vehicle identification number (unless Form 1098-C is attached).” |
| Line 1, column (c) | “Description and condition of donated property” “(For a vehicle, enter the year, make, model, and mileage.” “For securities and other property, see instructions.)” |
| Note under column (c) | “If the amount you claimed as a deduction for an item is $500 or less, you do not have to complete columns (e), (f), and (g).” |
| Line 1, column (d) | “Date of the contribution” |
| Line 1, column (e) | “Date acquired by donor (mo., yr.)” |
| Line 1, column (f) | “How acquired by donor” |
| Line 1, column (g) | “Donor’s cost or adjusted basis” |
| Line 1, column (h) | “Fair market value (see instructions)” |
| Line 1, column (i) | “Method used to determine the fair market value” |
The form has room for several items; the rows are lettered A to D. The instructions add guidance on what each column wants, which the next section walks through.
Where the number comes from
Column (a) and the dates are facts about the gift. The instructions say for column (d): “Enter the date you contributed the property.” “If you made contributions on various dates, enter each contribution and its date on a separate row.”
For column (b): “Check the box if the donated property is a qualified vehicle (defined earlier).” “If you are not attaching Form 1098-C (or other acknowledgment) to your return, enter the vehicle identification number (VIN) in the spaces provided below the checkbox.”
For column (c): “Describe the property in sufficient detail.” “The greater the value of the property, the more detail you must provide.” For securities the instructions list what to include: “Company name,” “Number of shares,” “Kind of security,” and “Whether a share of a mutual fund”, among other items.
For the acquisition columns: “Enter the approximate date you acquired the property.” “For publicly traded securities, enter only if you held the securities for more than 12 months.” “State how you acquired the property.” “This could be by purchase, gift, inheritance, or exchange.”
For column (g): “For items over $500, enter your cost or adjusted basis.” “Do not complete this column for publicly traded securities held more than 12 months, unless you elect to limit your deduction cost basis.” “Keep records on cost or other basis.”
For the value columns: “Enter the FMV of the property on the date you donated it.” “However, if you were required to reduce the amount of your contribution below the FMV, list the reduced amount of the contribution in Column (h) rather than the FMV.” On the method column: “Enter the method(s) you used to determine the FMV.” “Examples of entries to make include” “Appraisal,” “Thrift shop value,” “Catalog” and “Comparable sales,” each of which the instructions pair with a kind of asset. The instructions define the term: “FMV is the price a willing, knowledgeable buyer would pay a willing, knowledgeable seller when neither has to buy or sell.”
The instructions also say what the form is not for: “Also, do not use Form 8283 to figure your charitable contribution deduction.” “For details on how to figure the amount of the deduction, see your tax return instructions and Pub. 526, Charitable Contributions.”
Where it goes next
Section A travels with the return: “File Form 8283 with your tax return for the year you contribute the property and first claim a deduction.” The deduction itself is figured on the return, for most readers on Schedule A (see Schedule A line 12 and the charitable giving guide), and the return is then your Form 1040 (Form 1040 line by line).
The instructions also say how to file when the return is sent electronically: “If you are electronically filing your tax return, you must include the Form 8283 data in the electronic submission.”
If the gift was larger or not in a Section A category, continue with Form 8283 Section B Part I.
Edition and line numbers
This page reads Form 8283 (Rev. December 2025) and its instructions (Rev. December 2025), the current files irs.gov served on 2026-10-18. Check the edition printed on your own form and use that edition’s line numbers, because the columns and parts you are holding are the ones that count.
Common mistakes
- Putting publicly traded securities in Section B. The instructions say “For donations of publicly traded securities in any amount, you should only use Section A.”
- Leaving a column blank or answering with a promise to supply it later. The instructions say “If an entry is entirely blank or states that information is” “available upon request” “then it is nonresponsive.”
- Entering a reduced figure in the value column without a supporting statement. The instructions say “In addition, attach a statement listing the FMV and the computation of and reasons for the reduction.”
Related: Form 8283, charitable giving, Schedule A line 12, Schedule A, and charitable appraisal requirement.
Sources
- Form 8283 (Rev. December 2025), Noncash Charitable Contributions: https://www.irs.gov/pub/irs-pdf/f8283.pdf
- Instructions for Form 8283 (Rev. December 2025): https://www.irs.gov/pub/irs-pdf/i8283.pdf
- IRS: About Form 8283: https://www.irs.gov/forms-pubs/about-form-8283
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.