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; or
- an airplane.
Other Items you may find useful
Publication 561, Determining the Value of Donated Property
Comment on Form 1098-C
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