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Individuals, partnerships, and corporations file Form 8283 to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500.
Just an FYI. when the value of non-cash items donated to a charity for which you take a tax deduction is more than $5,000 then you need a written appraisal from a qualified appraiser that must be included with your tax return. There is an exception for publicly traded securities for nonpublicly traded securities the threshhold is $10,000
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