Charitable Contributions of Certain Motor Vehicles, Boats and Airplanes
A donor must obtain a contemporaneous written acknowledgement from the donee organization, and include the
acknowledgement with the tax return on which the deduction is claimed. All acknowledgements must include the name
of the taxpayer identification number of the donor, the vehicle identification number, and the date of the
For a contribution of a qualified vehicle that is sold by the donee organization without any significanct
intervening use or material improvement by the donee organization. A statement of the gross proceeds from
the sale, and a statement that the deductible amount may not exceed the amount of the gross proceeds.