Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
A donee organization must file a separate Form 1098-C with the IRS for each contribution of a qualified vehicle that has a claimed value of more than $500.
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Other Items you may find useful:
Publication 561, Determining the Value of Donated Property
Schedule M (Form 990), Noncash Contributions
Comment on Form 1098-C
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