Form 8283 is used by individual and other taxpayers. The portion of the burden imposed on individual taxpayers is approved under OMB Control Number 1545-0074. In its next submission under this OMB Control Number, the agency is instructed to ensure that the estimate of burden associated with this Control Number includes only the burden imposed on non-individual taxpayers. If the agency finds that the current burden estimate includes burden imposed on individual taxpayers, it must immediately submit an adjustment request that eliminates this double-counting.
Inventory as of this Action
Requested
Previously Approved
07/31/2010
36 Months From Approved
07/31/2007
3,144,666
0
3,144,666
7,805,692
0
6,320,787
0
0
0
Internal Revenue Code section 170(a)(1) and regulation section 1.170A-13(c) require donors of property valued over $5,000 to file certain information with their tax return in order to receive the charitable contribution deduction. Form 8283 is used to report the required information. Code section 6050L requires donee organizations to file an information return with the IRS if they dispose of the property received within two years. Form 8282 is used for this purpose.
US Code:
26 USC 170
Name of Law: Charitable, etc., contributions and gifts
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
Major changes to forms. An addition of twenty-two (22) lines added to Form 8282 and twenty (20) new lines added to Form 8283. These changes caused a net increase of 1,484,905 hours, making the total burden hours 7,805,692.
$180,026
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Diedrich Wolff 202 283-0682
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form Form 8283 Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions
F8283_brdn_indiv.PDF
F8282_Sup Stmnt.doc
Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions