Sample for Practice 10C: Policy on Appraisals and IRS Form 8283

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.

IRS Guidance on appraisals

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

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.

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.

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

A sample from the accredited Vermont Land Trust's Landowner Information Series.

A sample appraisal review notification letter with annotations by the Land Trust Accreditation Commission.

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.