1. Introduction – What is Publication 5337?
IRS Publication 5337 is an official statistical report published by the Internal Revenue Service Statistics of Income (SOI) Division. Its official title is Individual Noncash Charitable Contributions. Instead of serving as a rulebook or set of tax instructions, this publication provides an in-depth analytical breakdown of how Americans donate physical property, securities, and other non-monetary items to charitable causes.
The latest edition is Publication 5337 (Rev. 6-2026), officially released with a revision date of June 2026 and posted to the IRS directory on June 23, 2026 (Catalog Number 72601J). This updated release presents comprehensive analytical data from Tax Year 2023 tax returns, showing long-term trends from 2013 through 2023. It reveals billions of dollars in donated assets, showing which property categories donors give most frequently and which receiving organizations benefit the most.
2. Who Should Read This Publication
While general taxpayers might usually look for filing instructions, Publication 5337 is valuable for several distinct audiences. Everyday donors, students, economists, and researchers can gain clarity on broader giving patterns across the country.
- Charitable Donors and Philanthropists: Individuals looking to see how their giving habits compare with broader national giving trends.
- Tax Professionals and Wealth Advisors: Certified Public Accountants (CPAs) and financial planners assisting clients with tax-efficient charitable giving strategies, such as donating appreciated stock or real estate.
- Nonprofit Leaders and Fundraisers: Directors of 501(c)(3) charities, private foundations, and donor-advised funds seeking to understand what types of property donors are giving.
- Researchers and Policy Makers: Economists and legislative analysts examining how tax incentives shape philanthropic behavior across different income brackets.
3. Key Topics Covered
Publication 5337 breaks down the data reported on individual tax filings where taxpayers claimed noncash donations. The report organizes this information into several distinct categories:
- Total Donation Amounts and Volume: Aggregate dollar values of property donated and the total number of returns claiming noncash deductions.
- Types of Donated Property: Trends across categories such as corporate stock, mutual funds, clothing, household items, cars, real estate, and art.
- Donee Organization Types: Distribution of donations among donor-advised funds, private foundations, large national charities, educational institutions, and religious organizations.
- Taxpayer Demographics: Giving patterns sorted by taxpayer Adjusted Gross Income (AGI) levels and donor age brackets.
4. Detailed Breakdown of Main Concepts
To understand the insights inside Publication 5337, it helps to understand how the IRS organizes and interprets noncash donations. Donating property is significantly different from writing a check or giving cash, and the IRS categorizes these gifts based on their financial and economic impact.
Donation Types: High-Volume vs. High-Dollar Items
The report illustrates a sharp distinction between high-volume everyday gifts and high-value financial gifts. Most individual taxpayers donate clothing and household goods. These donations represent millions of returns, yet they produce relatively modest average deduction amounts.
In contrast, donations of appreciated assets, such as corporate stocks, mutual funds, and commercial real estate, come from a much smaller group of taxpayers. However, these asset transfers represent the largest share of total noncash charitable dollar values claimed on federal tax returns.
| Donation Category | Donor Volume | Average Dollar Value | Primary Benefit to Donor |
|---|---|---|---|
| Clothing and Household Goods | Very High (Millions of Filers) | Modest ($1,000 – $2,500) | Deduction of fair market value for used items |
| Corporate Stock & Mutual Funds | Low (Hundreds of Thousands) | Very High ($150,000+) | Avoidance of capital gains tax plus full deduction |
| Real Estate & Land Easements | Very Low | High to Extreme | Significant reduction in taxable estate and income |
| Art, Antiques & Collectibles | Moderate to Low | Varies by Appraisal | Itemized deduction based on qualified appraisals |
The Dominance of Donor-Advised Funds and Foundations
The June 2026 data shows that donor-advised funds (DAFs) and private foundations receive the bulk of noncash charitable donations. Donors frequently transfer appreciated noncash investments directly into these accounts to secure an immediate tax deduction while retaining flexibility to grant funds over time.
5. Practical Examples or Scenarios
To see how the numbers in Publication 5337 translate into real-world tax situations, consider the following two taxpayer scenarios.
Scenario A: The Everyday Household Donor
Sarah and Mark clean out their basement and donate clothes, children’s toys, and small kitchen appliances to a local qualified charity. The original purchase price of these goods was over $4,000, but their thrift-store fair market value at donation is $1,200. Because their total noncash contribution exceeds $500, they file Form 8283. They fall into the highest-volume category documented in Publication 5337.
Scenario B: The Long-Term Stock Investor
David is 67 years old and owns publicly traded stock worth $50,000 that he originally bought for $10,000 over a decade ago. If he sells the stock, he must pay capital gains taxes on the $40,000 profit. Instead, he donates the shares directly to a donor-advised fund. David avoids the capital gains tax and claims a $50,000 deduction on Form 8283. David’s transaction mirrors the large-dollar, high-AGI patterns highlighted in the latest IRS data.
6. How This Publication Relates to Specific Forms
The data compiled in Publication 5337 originates directly from two essential IRS filing forms filed by individual taxpayers:
- Form 8283 (Noncash Charitable Contributions): This form is mandatory whenever a taxpayer claims a total noncash deduction exceeding $500. Section A is used for items worth $5,000 or less, while Section B is required for items valued above $5,000, requiring a qualified written appraisal.
- Schedule A (Form 1040) (Itemized Deductions): The final deductible amounts calculated on Form 8283 flow directly into the “Gifts to Charity” section on Schedule A. A taxpayer must itemize their deductions to benefit from these noncash contributions.
7. Common Misunderstandings Clarified
Many taxpayers confuse statistical reports with instructional guides or misinterpret the rules governing noncash giving. Here are several key misunderstandings clarified:
- Publication 5337 is not an instructional tax filing guide: If you are seeking instructions on how to deduct a donation or value an item, you should consult IRS Publication 526 (Charitable Contributions) or Publication 561 (Determining the Value of Donated Property). Publication 5337 is strictly an empirical, statistical study.
- You cannot automatically deduct the original cost of used property: Donors often assume they can deduct what they originally paid for furniture or clothing. The IRS requires you to use the current fair market value, which is typically what a thrift shop or secondhand buyer would pay.
- Form 8283 is not required for gifts under $500: If your total noncash contributions for the entire tax year are $500 or less, you report the deduction directly on Schedule A without having to attach Form 8283.
8. Why This Publication Matters for Taxpayers
Reviewing Publication 5337 gives taxpayers a clear picture of what the IRS inspects when reviewing noncash deductions. Because noncash charitable contributions involve valuation estimates rather than fixed cash receipts, they receive close scrutiny from tax authorities.
By understanding national averages and observing which asset classes attract the highest scrutiny, taxpayers and their preparers can appreciate the importance of maintaining strict compliance. Following IRS appraisal standards, securing written acknowledgments, and keeping meticulous donation records ensures your deductions stand up under IRS review.
9. Frequently Asked Questions
What is the newest version of IRS Publication 5337?
The newest edition is Publication 5337 (Rev. 6-2026), released in June 2026. It analyzes taxpayer giving data from Tax Year 2023 and historical trends spanning the previous decade.
Does Publication 5337 tell me how much I can deduct?
No. Publication 5337 is a statistical summary of past tax filings. To learn about percentage limits, qualified organizations, and deductible amounts, refer to IRS Publication 526.
Do I have to file Publication 5337 with my tax return?
No. Taxpayers do not fill out or file Publication 5337. It is purely an informational document released by the IRS for public review.
What is the minimum threshold to report noncash donations on Form 8283?
You must complete and attach Form 8283 to your tax return if your total noncash charitable contributions exceed $500 for the tax year.
10. Conclusion
IRS Publication 5337 provides a valuable window into how Americans use charitable giving to support causes and optimize their tax positions. From everyday donations of used household items to multi-million-dollar transfers of stock, the publication highlights the immense scale of noncash philanthropy.
While the publication itself is a statistical report rather than a how-to manual, it underlines the importance of accurate reporting. Whenever you plan to make significant noncash gifts, be sure to document fair market values, complete Form 8283 properly, and consult with a qualified tax advisor.
