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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2. You must get an acknowledgment from 1. A copy of your agreement with the organi- • Has a valuation effective date no earlier
the qualified organization that contains: zation sponsoring the student placed in than 60 days before the date of the contri-
a. A description of the services you pro- your household, bution and no later than the date of the
contribution. For an appraisal report dated
vided, 2. A summary of the various items you paid on or after the date of the contribution, the
b. A statement of whether or not the or- to maintain the student, and valuation effective date must be the date of
ganization provided you any goods or 3. A statement that gives: the contribution; and
services to reimburse you for the ex- a. The date the student became a mem- • Does not involve a prohibited appraisal
penses you incurred, ber of your household, fee.
c. A description and a good faith esti- b. The dates of his or her full-time at- You must receive the qualified appraisal be-
mate of the value of any goods or tendance at school, and fore the due date, including extensions, of the
services (other than intangible reli- return on which a charitable contribution deduc-
gious benefits) provided to reimburse c. The name and location of the school. tion is first claimed for the donated property. If
you, and the deduction is first claimed on an amended
d. A statement that the only benefit you return, the qualified appraisal must be received
before the date on which the amended return is
received was an intangible religious Noncash contributions. Enter your noncash filed.
benefit, if that was the case. The ac- contributions on Schedule A (Form 1040),
knowledgment doesn't need to de- line 12. Qualified appraiser. A qualified appraiser
scribe or estimate the value of an in- is an individual with verifiable education and ex-
tangible religious benefit (defined Total deduction over $500. If your total perience in valuing the type of property for
earlier under Acknowledgment). deduction for all noncash contributions for the which the appraisal is performed.
year is over $500, you must complete Form
You must get the acknowledgment on or before 8283 and attach it to your Form 1040. Use Sec- 1. The individual:
the earlier of: tion A of Form 8283 to report noncash contribu- a. Has earned an appraisal designation
1. The date you file your return for the year tions for which you claimed a deduction of from a generally recognized profes-
you make the contribution, or $5,000 or less per item (or group of similar sional appraiser organization, or
items). Also use Section A to report contribu-
2. The due date, including extensions, for fil- tions of publicly traded securities. See Deduc- b. Has met certain minimum education
ing the return. tion over $5,000 next, for the items you must re- requirements and 2 or more years of
port on Section B. experience. To meet the minimum ed-
Car expenses. If you claim expenses directly The IRS may disallow your deduction for ucation requirement, the individual
related to use of your car in giving services to a noncash charitable contributions if it is more must have successfully completed
qualified organization, you must keep reliable than $500 and you don't submit Form 8283 with professional or college-level course-
written records of your expenses. Whether your your return. work obtained from:
records are considered reliable depends on all i. A professional or college-level
the facts and circumstances. Generally, they Deduction over $5,000. You must com- educational organization,
may be considered reliable if you made them plete Section B of Form 8283 for each item or
regularly and at or near the time you had the ex- group of similar items for which you claim a de- ii. A professional trade or appraiser
penses. duction of over $5,000. (However, if you con- organization that regularly offers
For example, your records might show the tributed publicly traded securities, complete educational programs in valuing
name of the organization you were serving and Section A instead.) In figuring whether your de- the type of property, or
the dates you used your car for a charitable pur- duction for a group of similar items was more iii. An employer as part of an em-
pose. If you use the standard mileage rate of 14 than $5,000, consider all items in the group, ployee apprenticeship or educa-
cents a mile, your records must show the miles even if items in the group were donated to more tion program similar to professio-
you drove your car for the charitable purpose. If than one organization. However, you must file a nal or college-level courses.
you deduct your actual expenses, your records separate Form 8283, Section B, for each organ-
must show the costs of operating the car that ization. The organization that received the prop- 2. The individual regularly prepares apprais-
are directly related to a charitable purpose. erty must complete and sign Part V of Sec- als for which he or she is paid.
See Car expenses under Out-of-Pocket Ex- tion B. 3. The individual is not an excluded individ-
penses in Giving Services, earlier, for the ex- Vehicle donations. If you donated a car, ual.
penses you can deduct. boat, airplane, or other vehicle, you may have to
attach a copy of Form 1098-C (or other state- See Pub. 561 for more information.
How To Report ment) to your return. For details, see Cars, If you claim a deduction for a qualified conser-
Easement on building in historic district.
Boats, and Airplanes, earlier.
Report your charitable contributions on Sched- Clothing and household items not in vation contribution for an easement on the exte-
rior of a building in a registered historic district,
ule A (Form 1040), lines 11 through 14. good used condition. You must include with
your return a Qualified appraisal, which is pre- you must include a qualified appraisal (defined
If you made noncash contributions, you may pared by a Qualified appraiser, of any single do- earlier), photographs, and certain other informa-
also be required to fill out parts of Form 8283. nated item of clothing or any donated house- tion with your return. See Qualified Conserva-
See Noncash contributions, later. hold item that isn't in good used condition or tion Contribution, earlier.
better and for which you deduct more than Deduction over $500,000. If you claim a
Cash contributions and out-of-pocket ex- $500. See Clothing and Household Items, ear- deduction of more than $500,000 for a contribu-
penses. Enter your cash contributions, includ- lier. tion of property, you must attach a Qualified ap-
ing out-of-pocket expenses, on Schedule A praisal, which is prepared by a Qualified ap-
(Form 1040), line 11. Qualified appraisal. A qualified appraisal
is an appraisal document that: praiser, of the property to your return. This
Reporting expenses for student living • Is made, signed, and dated by a qualified doesn't apply to contributions of cash, qualified
with you. If you claim amounts paid for a stu- appraiser (defined later) in accordance vehicles for which you obtained a CWA, certain
dent who lives with you, as described earlier un- with generally accepted appraisal stand- inventory, publicly traded securities, or intellec-
der Expenses Paid for Student Living With You, ards; tual property. See Regulations section
you must submit with your return: • Meets the relevant requirements of Regu- 1.170A-16(e)(2).
lations section 1.170A-17(a); In figuring whether your deduction is over
$500,000, combine the claimed deductions for

Publication 526 (2022) Page 21