The tax code requires an irrevocable transfer of cash or property for a deductible gift. Donations of certain household items and clothing are often tax deductible when you file your income tax return.The LLC member must donate a portion or fractional share of all rights in the LLC to be eligible for a charitable deduction. The Western Riverside County Regional Conservation Authority welcomes land donations that contribute to the Reserve Assembly Goals of the MSHCP. The deduction amount is based on the fair market value of the real estate you donate. If you must file Form 8283, you must complete either Section A or Section B depending on the type of property donated and the amount claimed as a deduction. The federal Form 8283, "Noncash Charitable Contributions," must be filed along with your income tax return, and it must be completely and accurately filled out. If you donated to a nonprofit at one of our locations, you are able to access an electronic copy of our nonprofit partners' tax receipt below. Your donation may be tax deductible, in accordance with applicable law. Keep a record of any items you donate to a charity.