IRS Link to Form — Found Here
Non-cash contributions to a charity which are valued at over $5,000 must be reported on a Form 8282 by the organization receiving the donation.
The organization does not have to include publicly traded securities on this form, or items used in the course of the organization’s mission, such as medical supplies. Non-profit organizations must report non-cash contributions that they receive from donors if the value of the item is over $5,000. These items will also need to be reported by the donor or form 8283, Section B.
The Section B deduction requires a signature and letter from the organization receiving the donation, so these are often included with the 8282 filing. Organizations must file the 8282 within 125 days of receiving the asset, or they could be fined. This does not apply to vehicles which are donated to the organization, which is reported using Form 1098-C. Marketable securities are also not to be included on this form.
If the materials were used for charitable purposes, even if the purposes were not described in the original mission statement of the non-profit, an 8282 is not required. Questions regarding the number of times the Donee signed for a 8283 and generated an 8282 within the year are asked on the non-profit filing Form 990.