Explanation of 2023 revisions to Form 8283 for donations by entities
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About This Video
The IRS revised Form 8283 and its Instructions in December 2023 (“2023 Form”). The revisions reflect the implementation of the Charitable Conservation Easement Program Integrity Act and other changes the IRS wanted. This video focuses on changes for donors who are entities.
Sept. 2025 Update: In Dec. 2024, the IRS revised the Form 8283 instructions removing the date the donee received an easement gift is the date the easement deed was delivered to the recordation office.
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