Making Non-Cash Charitable Contributions from an Estate: What You Need to Know

Kira Wilcox
Aug 15
4 min read

When settling an estate, families and fiduciaries are often faced with the question of what to do with personal property that remains after specific bequests, equitable distributions, and/or an estate sale. In many cases, donating non-cash assets—such as furniture, artwork, antiques, or collectibles—to a qualified charitable organization can offer both a meaningful legacy and potential tax advantages.

Charitable donations on behalf of an estate involve a specific set of IRS rules and documentation requirements. To ensure compliance and fully benefit from the donation, it is critical to understand the process, work with qualified professionals, and keep accurate records.

At Treasured Estates, we frequently assist families and fiduciaries in evaluating charitable donation options and managing the necessary steps with care and precision. Below is a practical guide to how non-cash charitable contributions work, including how IRS Form 8283 fits into the process when an appraisal is required, and why CPA and legal counsel should be consulted before making any decisions.

How Non-Cash Charitable Contributions Work

When an estate donates personal property to a qualified charitable organization, the value of that contribution may be deductible from the taxable income, subject to IRS rules. This can be a strategic option in the following situations:

Specific bequests have been fulfilled.
There is remaining personal property not assigned to beneficiaries.
An estate sale may not be feasible due to timing, location, or the nature of the items.
The decedent had a clear intent to support charitable causes.

To be deductible, the donation must be made to a qualified 501(c)(3) charitable organization that is in good standing with the IRS. The value of the donated items, and how that value is reported, determine which forms and appraisals are required.

Key IRS Form 8283 – For Donors

Who files it? The estate or fiduciary (executor, trustee, or administrator) claiming a deduction for donated non-cash property.

When is it required? When the total value of the non-cash donation exceeds $500.

What does it do? Form 8283 documents the donated items, the charitable organization receiving them, and the appraised fair market value.

Important thresholds:

For donations of items (or a group of similar items) valued over $5,000, a Qualified Appraisal must be attached.
The appraiser must complete and sign Section B, and the charity must sign to acknowledge receipt of the donation.

At Treasured Estates, we assist clients in fulfilling all Form 8283 requirements—from selecting appropriate charities to preparing supporting documents and coordinating the proper transfer of property. Our work ensures full IRS compliance and reduces the risk of audit or disallowed deductions.

Step-by-Step: Donating Personal Property from an Estate

1. Consult with the CPA or Estate Attorney Always begin by discussing the plan with your tax or legal advisor of the estate. Donations may affect the final tax filing and the fiduciary’s obligations of the estate.

2. Review the Estate Documents Ensure the will or trust allows for discretionary charitable donations or provides specific authorization to make gifts from the estate.

3. Identify a Qualified Charity Confirm the recipient is a recognized 501(c)(3) nonprofit organization in good standing. Use the IRS Tax-Exempt Organization Search to verify status.

4. Select the Items for Donation Items should align with the organization’s mission and capabilities. Also note that some charities cannot accept large furniture or specialty items, so it is wise to confirm any exceptions in advance. Tip: Treasured Estates maintains a curated list of trusted charitable partners.

5. Hire a Qualified Appraiser If the total value of the donated items exceeds $5,000, the IRS requires a Qualified Appraisal by an appraiser who meets their standards. Treasured Estates offers IRS-compliant appraisals, including all required documentation for Form 8283. Our reports meet the Uniform Standards of Professional Appraisal Practice (USPAP) and are accepted by legal and tax professionals nationwide.

6. Complete IRS Form 8283

· The fiduciary completes Part I of the form.

· The Qualified Appraiser completes and signs Part II.

· The Donee Organization signs to confirm receipt of the donation.

Benefits of Charitable Contributions from an Estate

Potential tax advantages for the estate.
Less burden on heirs to sort, sell, or store personal property.
A lasting legacy that reflects the values of the decedent.
Support for causes that matter to the family or community.

While charitable donations can reduce the taxable income of the estate and significantly assist in clearing the estate, the real value often lies in honoring a loved one’s legacy through meaningful giving.

In certain situations—such as a heightened need for privacy, a lifestyle change, or a compressed schedule—clients may choose to donate most or all of their personal property during their lifetime, not just in connection with a passing. Examples include downsizing into a retirement community or relocating overseas. If the CPA confirms that the donation is financially advisable, the entire donation will be appraised at Fair Market Value, maximizing tax benefits while addressing the client’s unique circumstances.

Final Thoughts

Donating personal property from an estate can be a powerful act of generosity—but it requires careful planning, proper documentation, and compliance with IRS regulations. From selecting the right charity to obtaining a compliant appraisal and filing the necessary forms, each step plays a critical role in achieving both emotional and financial benefits.

At Treasured Estates, we offer full-service support for families and fiduciaries navigating charitable donations. Whether you need a Qualified Appraisal, assistance coordinating delivery, or guidance completing IRS forms, our team is here to help you manage the process with professionalism and care.