Sample for Practice 10B: Supplemental Statement for IRS

This is a sample from the accredited Brandywine Conservancy.

IRS Form 8283 is required for all non-cash contributions valued at greater than $500. While the land trust's signature on Form 8283 does not represent agreement with the claimed value, the IRS has asked that land trusts use common sense in Form 8283 compliance.

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

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.

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. The following guidance summarizes the changes generally, then sets out the revisions in detail with explanations.

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 focuses on changes for donors who are entities.