Who Must File - Internal Revenue Service
https://www.irs.gov/pub/irs-pdf/i8283.pdf
WEBIf you are a member in multiple entities that made noncash charitable contributions, submit separate Forms 8283 for each entity’s contribution. These rules apply to any member of a pass-through entity, including members that. Cat. No. 62730R. are Individuals, C corporations, S corporations, partnerships, or trusts.
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