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ÑÇÖÞÎÞÂë College and University personnel do NOT determine the fair market value of noncash charitable donations for the donor.

It is the donor's responsibility to determine fair market value and not college/university officials.

This IRS form is the donor's responsibility to complete and file (NOT ÑÇÖÞÎÞÂë Colleges and Universities).

However, for certain noncash donations for which the donor's appraised value is in excess of $5,000 the donor may request that a college/university official complete Part IV of Form 8283. Form 8283, Part IV (this part only) can be completed by a college/university official authorized to sign for the institution. The signature of the donee in Part IV does not represent concurrence with the appraised value listed by the donor on Form 8283. Rather, it represents acknowledgment of receipt of the property described in the appraisal summary (Section B, Form 8283) on the date specified in the appraisal summary and that the donee understands the information reporting requirements imposed by and Federal Regulation 1.6050L-1. Also, see and instructions.

If you have questions or comments please e-mail Tax Services or refer to the staff directory link at the top of this page for additional contact information.