What are the rules for Non-Cash Donations not involving vehicles?
Now, in 2007 the rules are that if "you claim a deduction on your tax return of over $500 for all contributed property, (other than cash), you must attach a Form 8283 (PDF), Noncash Charitable Contributions, to your return."
1. Rules for Deductions of Less than $5,000
The IRS requires that if "you claim a total deduction of $5,000 or less for all contributed property, you need only complete Section A of Form 8283."
2. Rules for Deductions of more than $5,000
The IRS requires that "if you claim a deduction of more than $5,000 for an item or a group of similar items, you generally need to complete Section B of Form 8283, which requires, in most cases, an appraisal by a qualified appraiser."