What do I need to do to deduct 4 cemetery plots that were donated back to the cemetery?

[soccervb]

Will I need to obtain an appraisal or is the letter from the cemetery sufficient showing the value?

[DoninGA]

If the cemetery is not part of an approved charitable organization then you cannot deduct the plots on your tax return.

[soccervb]

Thank you for your response. The cemetery is an approved charitable organization. But, the cemetery listed the value at $26000. Can I just use the letter I received from the cemetery or must I obtain an appraisal as well? 

[DoninGA]

@soccervb Any charitable donation, for tax deduction purposes, with a value of $5,000 or more must have a written appraisal.

[Opus 17 · Accepted solution]

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@soccervb wrote:

Thank you for your response. The cemetery is an approved charitable organization. But, the cemetery listed the value at $26000. Can I just use the letter I received from the cemetery or must I obtain an appraisal as well? 

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For a donation of non-cash items more than $5000, you must file by mail, you can't e-file.  You must include a form 8283 that is signed by a financially responsible official of the charity AND signed by a qualified appraiser.  You must attach the original signed form 8283 to your return, keep a copy for your records.  If you list the donations in Turbotax, turbotax will print the form when you print the rest of the return, and you can take it around for signatures, or you can send around a copy of the form that you download and print from the IRS, and swap it for the unsigned version before mailing.

See instructions and rules for who and what is a "qualified appraiser."

https://www.irs.gov/forms-pubs/about-form-8283

[soccervb]

Thank you for the detailed response!