In order to obtain a federal tax deduction for your donation, you must file a Federal Tax Form 8283 with your tax return.
In order for VOF to sign the Form 8283, you must submit the following:
- A completed Form 8283, including the donor’s name, a description of the gift, the appraised fair market value of the gift, and the appraiser’s declaration.
- A copy of the page(s) of the appraisal stating the before easement value and the after easement value of the property.
- A copy of the most recent county or city assessment of the property, all or a portion of which has been put under easement.
- A copy of the clerk’s office receipt from recordation of the easement (obtain from your attorney).
Form 8283 should be submitted by e-mail, fax, or mail to:
Anna G. Chisholm, Director of Administration
900 S. Main Street, Blacksburg, VA 24060
VOF will sign the scanned, faxed, or original copy of Form 8283 and return it to you. You may want a signed scanned or fax copy for quick transmittal and a signed original later. VOF will sign and return both, if you need both.