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. A qualified vehicle is: Any motor vehicle manufactured primarily for use on public streets, roads, and highways. A boat. An airplane. Current Revision Form 1098-CPDF Instructions for Form 1098-C (Print VersionPDF) Recent Developments None at this time. Other Items You May Find Useful All Form 1098-C Revisions About Publication 561, Determining the Value of Donated Property Online Ordering for Information Returns and Employer Returns Other Current Products Related Items About General Instructions for Certain Information Returns