Form 8283 and Appraisal Review

The IRS revised Form 8283 and its Instructions in December 2023. The revisions reflect the implementation of the Charitable Conservation Easement Program Integrity Act. The following guidance summarizes the changes generally, then sets out the revisions in detail with explanations.

The IRS revised Form 8283 in December 2023 to require additional information for easement donations made by pass-through entities. The Alliance's guidance below supplements guidance to Practice 10B2.

This is a policy on appraisals and IRS form 8283 from the accredited Piedmont Environmental Council.

The IRS revised Form 8283 and its Instructions in December 2023. The revisions reflect the implementation of the Charitable Conservation Easement Program Integrity Act. This video explains changes that apply to all types of donors.

The IRS revised Form 8283 and its Instructions in December 2023. The revisions reflect the implementation of the Charitable Conservation Easement Program Integrity Act. This video focuses on changes for donors who are entities.

A sample supplemental statement for IRS Form 8283 describing a conservation easement donation in Massachusetts.

This is a checklist for reviewing an IRS qualified appraisal and Form 8283 from the accredited the Society for the Protection of New Hampshire Forests

This guidance covers Practice 10B: Legal Requirements: Land Trust Responsibilities