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To claim an income tax charitable deduction for a noncash gift (e.g., stock, real estate, artwork, equipment, software) the donor must complete IRS form 8283 (with an exception for gifts of small value), and file it with the tax return. A deduction over $5,000 requires a qualified and independent appraisal.

A resource for noncash gift valuation is IRS Publication 561, Determining the Value of Donated Property. If the charity sells or disposes of the noncash gift within three years, it must complete IRS Form 8282, reporting the sale except for gifts such as publicly traded stock. The IRS compares the sale price with the deduction value. An excellent resource that reviews the tax rules for various types of gifts is IRS Publication 526, Charitable Contributions.