Form 8282, Donee Information Return; Form 8283, Noncash Charitable Contributions, and Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13)
ICR 201403-1545-009 · OMB 1545-0908 · Historical Active
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0908 can be found here:
Form 8282, Donee Information Return; Form 8283, Noncash Charitable Contributions, and Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13)
No material or nonsubstantive change to a currently approved collection
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. Form 8283-V is used to send along with the filing fee that is required if a taxpayer claims a deduction of more than $10,000 for a charitable contribution of an easement on the exterior of a building in a registered historic district.
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
PL:
Pub.L. 109 - 280 1213(c)
Name of Law: Pension Protection Act of 2006
The information collection associated with Form 8283-V (Payment Voucher for Filing Fee Under Section 170(f)(13)), previously approved under OMB No. 1545-2069, is being combined with OMB No. 1545-0908 (Forms Form 8282, Donee Information Return and 8283, Noncash Charitable Contribution), since the voucher is used to submit payment of fees associated with information reported on Form 8283, Section B. This adjustment will increase the total burden by 405 hours under this OMB number. OMB No. 1545-2069 has been discontinued.
$180,026
No
No
No
No
No
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 8282 Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions; Form 8283-V, Payment Voucher for Filing Fee Under Section...
Justification for Change_MAR14.docx
1545-0908_SS_REV_24MAR2014(1).doc
Form 8282, Donee Information Return (Sale, Exchange or Other Disposition of Donated Property); Form 8283, Noncash Charitable Contributions; Form 8283-V, Payment Voucher for Filing Fee Under Section...