Charities described in section 501(c)(3) of the Internal Revenue Code need funds to operate their charitable, educational, or other tax-exempt programs. These charities may choose from a number of fundraising activities for financial support. A popular fundraising program is the sale of donated property. Charities may also use donated property in their tax-exempt programs.

This webpage provides information about filing requirements of charities that receive charitable contributions of donated property. Charities may be required to file--

• Annual exempt organization returns, and
• Returns required to substantiate charitable contributions of donated property.

For more information, see Additional Resources on Donated Property for Charitable Organizations .