Charities that receive donated property may also have information reporting requirements, in addition to the requirement to file annual returns. Requirements depend on the type of property donated, the claimed value of the donated property, and the use to which the charity puts the property. Depending on these factors, the following information reporting requirements may apply: Written acknowledgment: Required under Internal Revenue Code section 170(f) for a donor to substantiate a charitable contribution of $250 or more. Written disclosure statement: Required under Code section 6115 when a donor makes a quid pro qo contribution (a payment exceeding $75 partly as a contribution and partly for goods and services provided by the organization). The same document may serve as both the written acknowledgment and the written disclosure statement. Vehicle donations: Additional reporting requirements may apply when a charity receives a donation of a vehicle. See Publication 4302 PDF, A Charity's Guide to Vehicle Donations, for more information. Form 1098-C PDF, Contributions of Motor Vehicles, Boats, and Airplanes Instructions for Form 1098-C PDF: Click here PDF for a downloadable version (Adobe Acrobat) of these instructions. Form 8282 PDF, Donee Information Return: Form to be completed upon the sale, exchange or other disposition of certain donated property. Form 8899 PDF, Notice of Income from Donated Intellectual Property: Required when donor has provided notice that donor intends to treat the contribution as a qualified intellectual property donation under Internal Revenue Code sections 170(m) and 6050L.