This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. Organizations engaged primarily in charitable activities may be eligible for a local property tax exemption.Use Form 8283 to report information about noncash charitable contributions. Do not use Form 8283 to report out-of-pocket expenses for volunteer work. If you itemize deductions on your federal tax return, you may be entitled to claim a charitable deduction for your Goodwill donations. A property owner must apply for an exemption in most circumstances. A property tax exemption excludes all or part of a property's value from property taxation, ultimately resulting in lower property taxes. When a charity or land trusts accepts a real estate donation, the landowner can deduct the fair market value of the land from his or her federal taxes. (Vehicle repair is a taxable service.) An Iowa resident sends tangible personal property out of state to be repaired. The repair service is not taxable in Iowa.