Updated October 18, 2026. Quick answer: Parts III, IV and V finish Section B of Form 8283. Part III is the donor’s statement about items appraised at $500 or less, Part IV is the appraiser’s declaration, and Part V is the donee organization’s acknowledgment. These are signed by different people, so the order of passing the form around matters.
Read box by box from the IRS form text: Form 1098-C boxes 4a to 5b.
What this part is for
Part III: “Complete Section B, Part III, for each item included in Section B, Part I, that has an appraised value of $500 or less.” Part IV: “If you are required to get an appraisal, you must get it from a qualified appraiser.” Part V: “The donee organization that received the property described in Part I of Section B must complete and sign the Donee Acknowledgment in Part V.”
These parts follow the property description in Form 8283 Section B Part I and any restrictions in Form 8283 Section B Part II. For the Section A alternative, see Form 8283 Section A.
The lines, one by one
| Line | What the form says |
|---|---|
| Part III heading | “List each item included in Section B, Part I above that the appraisal identifies as having a value of $500 or less.” |
| Part III statement | “I declare that the following item(s) included in Section B, Part I above has to the best of my knowledge and belief an appraised value of not more than $500 (per item).” “Enter identifying letter from Section B, Part I and describe the specific item.” |
| Part III signature | A signature of taxpayer (donor) and a date, the form’s own labels. |
| Part IV, who cannot appraise | “I declare that I am not the donor, the donee, a party to the transaction in which the donor acquired the property, employed by, or related to any of the foregoing persons, or married to any person who is related to any of the foregoing persons.” |
| Part IV, qualifications | “Also, I declare that I perform appraisals on a regular basis; and that because of my qualifications as described in the appraisal, I am qualified to make appraisals of the type of property being valued.” |
| Part IV, fees | “I certify that the appraisal fees were not based on a percentage of the appraised property value.” |
| Part IV, penalty notice | “Furthermore, I understand that a false or fraudulent overstatement of the property value as described in the qualified appraisal or this Form 8283 may subject me to the penalty under section 6701(a)” |
| Part IV, barred from practice | “I affirm that I have not been at any time in the” three-year “period ending on the date of the appraisal barred from presenting evidence or testimony before the Department of the Treasury or the Internal Revenue Service” |
| Part IV, signature block | Appraiser signature, date, name, title, business address and identifying number, the form’s own labels. |
| Part V, acknowledgment | “This charitable organization acknowledges that it is a qualified organization under section 170(c) and that it received the donated property as described in Section B, Part I, above on the following date” |
| Part V, Form 8282 | “Furthermore, this organization affirms that in the event it sells, exchanges, or otherwise disposes of the property described in Section B, Part I (or any portion thereof) within 3 years after the date of receipt, it will file Form 8282, Donee Information Return, with the IRS and give the donor a copy of that form.” |
| Part V, value | “This acknowledgment does not represent agreement with the claimed fair market value.” |
| Part V, unrelated use | “Does the organization intend to use the property for an unrelated use?” |
| Part V, organization | Name of charitable organization (donee), employer identification number, address, authorized signature, title and date, the form’s own labels. |
Where the number comes from
Part III depends on the appraisal. “The amount of information you give in Section B, Part III, depends on the description of the donated property you enter in Section B, Part I.” “If you show a single item as “Property A” in Part I and that item is appraised at $500 or less, then the entry “Property A” in Part III is enough.”
The instructions also say how items are counted: “All shares of nonpublicly traded stock or items in a set are considered one item.”
The qualified-appraisal rules are stated in the instructions, and this page repeats them only as written. “A qualified appraiser is an individual who meets all the following requirements as of the date the individual completes and signs the appraisal.” “The individual regularly prepares appraisals for which they are paid.” “The appraiser specifies in the appraisal the appraiser’s education and experience in appraising the type of property being valued.” “In addition, the appraiser must complete Part IV of Form 8283.”
Timing and fees: “The appraisal must be signed and dated by a qualified appraiser not earlier than 60 days before the date you contribute the property.” “You must receive the appraisal before the due date (including extensions) of the return on which you first claim a deduction for the property.” “Appraisal fees cannot be based on a percentage of the appraised value.”
For the appraiser’s identifying number: “Each appraiser’s taxpayer identification number (SSN or EIN) must be entered in Part IV.” “If you use appraisals by more than one appraiser, or if two or more appraisers contribute to a single appraisal, all the appraisers must sign the appraisal and Part IV of Form 8283.”
Where it goes next
The order of signatures is set out in the instructions. “Before submitting Section B of Form 8283 to the donee for acknowledgment, complete at least your name, identifying number, and description of the donated property (line 3, column (a)).” “Complete Part III, if applicable, before submitting the form to the donee.”
Then: “After completing Part V, the organization must return Form 8283 to you, the donor.” “You must give a copy of Section B of this form to the donee organization.” “Also, the qualified appraiser can complete Part IV at this time.”
On the signer: “The person acknowledging the gift must be an official authorized to sign the tax returns of the organization, or a person specifically designated to sign Form 8283.” “When you ask the donee to fill out Part V, you should also ask the donee to provide you with a contemporaneous written acknowledgment required by section 170(f)(8).”
If the donee will not sign: “In some cases, it may be impossible to get the donee’s signature on Form 8283.” “The deduction will not be disallowed for that reason if you attach a detailed explanation of why it was impossible.”
The donee’s later reporting: “An exception applies to items having a value of $500 or less if the donor identified the items and signed the statement in Section B, Part III, of Form 8283.” The signed form is attached with the return: “File Form 8283 with your tax return for the year you contribute the property and first claim a deduction.” The deduction is reported on Schedule A (Schedule A line 12), and the charitable appraisal requirement guide gives background on appraisals.
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
- Filing without the required signatures. The instructions say you “must attach the completed Form 8283 with all the required signatures to your tax return”
- Leaving off the appraisal timing. The instructions say “The appraisal must be signed and dated by a qualified appraiser not earlier than 60 days before the date you contribute the property.”
- Treating the form as the appraisal. The instructions say “Form 8283 is an appraisal summary. It is not an appraisal.”
Related: Form 8283, charitable appraisal requirement, Schedule A line 12, Schedule A, and charitable giving.
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.