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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. A qualified vehicle is:

  • any motor vehicle manufactured primarily for use on public streets, roads, and highways;
  • a boat; or
  • an airplane.

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Page Last Reviewed or Updated: 13-Sep-2016