Very very important to donate used cars

Before you give your

car to a charitable

organization:

• check out the charity

• see if you’ll get a

tax benefit

• check the value of

your car

• see what your

responsibilities are as

a donor to a charity                                                                    

f a tax deduction is an

important consideration

for you when donating a car

to a charity, you should check out the

charity; check the value of your car; and

see what your responsibilities are as a donor.

Through this Publication 4303, the

nternal Revenue Service (IRS) and state

charity officials pro

vide general

guide

lines

for individuals who donate their cars.

A companion brochure, Publication 4302,

A Charity’s Guide to Car

D

onations

, provides guidelines for charities that receive donated cars.

N

ote:

This publication is not intended as a guide for corporate donors.

Selecting a Charity

If

yo

u are eligible to deduct charitable contributions

for federal income tax purposes (see

ualifying for

a Tax Deduction

later) and you want to claim a

deduction for donating your car to charity, then you

should make certain that the charity is a qualified

organization. Otherwise, your donation will not be

tax deductible. The most common types of qualified

organizations are section 501(c)(3) organizations, such

as charitable, educational, or religious organizations.

This publication refers to section 501(c)(3) organizations

generally as “charities.”

To

v

erify that an organization is a charity qualified

to receive tax-deductible contributions, see IRS

P

ublication 78,

C

umulative List of Organizations,

an

annual list of most charities. Publication 78 is available

online at www.irs.gov/eo (under the

Very very important to donate used carsS

earch for Charitie                                                                      

Determining the Value of Your Car

The maximum amount you can deduct on your income

tax return is the fair market value of your car. Fair market

v

alue is the price a willing buyer would pay and a willing

seller would accept for the car, when neither party is

compelled to buy or sell, and both parties have reasonable

knowledge of the relevant facts.

S

ome fundraisers have mistakenly claimed that donors

can, in all cases, deduct the full value of their cars as

found in a used car guide (such as “blue book” value). A

used car guide may be a good starting point to value your

car, but you should exercise caution. The IRS will only

allow a deduction for the fair market value of the car,

which may be substantially less than the “blue book” value.

E

xample:

Y

ou donate your car to the local high school

for use by students studying car repair. Your credit union

r

epresentative told you that the “blue book” value of the car

is $1,600. However, your car needs extensive repairs, and

after some checking, you find that you could only sell your

car for $750. Your charitable contribution deduction may

not exceed $750, the fair market value of the car.

F

or information on determining the value of your car,

see Publication 561,

D

etermining the Value of Donated

Pro

perty

. If you used your car in a trade or business, see

the rules for contributions of capital gain property in

P

ublication 526.

Recordkeeping and Filing Requirements

D

epending on the amount you are claiming as a charita-

ble contribution deduction, you may need to get and

keep certain records and file an additional form to sub-

stantiate your charitable contributions. See the chart

R

ecordkeeping and Filing Requirements

that follows.

WRITTEN ACKNOWLEDGMENT FROM THE CHARITY –

Y

ou must obtain a contemporaneous written acknowledg-

ment from the charity if the total deduction you are

claiming for a donated car is $250                                           

1 Learn more about what is mesothelioma

 1 Learn more about what is mesothelioma           Mesothelioma (or, more precisely, malignant mesothelioma) is a rare form of cancer that develops from cells of the mesothelium, the protective lining that covers many of the internal organs of the body. Mesothelioma is most commonly caused by exposure to asbestos.The most common anatomical site for mesothelioma is the pleura (the outer lining of the lungs and internal chest wall), but it can also arise in the peritoneum (the lining of the abdominal cavity), the pericardium (the sac that surrounds the heart,or the tunica vaginalis (a sac that surrounds the testis).

Most people who develop mesothelioma have worked in careers such as mining, where they inhaled or ingested asbestos fibers, or were exposed to airborne asbestos dust and fibers in other ways. Washing the clothing of a family member who worked with asbestos also creates a risk for developing mesothelioma

Signs and symptoms of mesothelioma include shortness of breath due to pleural effusion (fluid between the lung and the chest wall), chest wall pain and constitutional signs such as unexplained weight loss. The diagnosis may be suspected based on chest X-ray and CT scan findings, but must be confirmed either by examining serous effusion cytology or with a biopsy (removing a sample of the suspicious tissue). A thoracoscopy (inserting a tube with a camera into the chest) can be used to acquire biopsy material, and allows the introduction of substances such as talc to obliterate the pleural space (a procedure called pleurodesis), preventing more fluid from accumulating and pressing on the lung. Despite treatment with chemotherapy, radiation therapy or sometimes surgery, mesothelioma carries a poor prognosis. Research about screening tests for the early detection of mesothelioma is ongoing.                       Signs and symptoms
1 Learn more about what is mesothelioma
Symptoms or signs of mesothelioma may not appear until 20 to 50 years (or more) after exposure to asbestos. Shortness of breath, cough, and pain in the chest due to an accumulation of fluid in the pleural space (pleural effusion) are often symptoms of pleural mesothelioma.

The most common symptoms of peritoneal mesothelioma are abdominal swelling and pain due to ascites (a buildup of fluid in the abdominal cavity). Other features may include weight loss, fever, night sweats, poor appetite, vomiting, constipation, and umbilical hernia If the cancer has spread beyond the mesothelium to other parts of the body, symptoms may include pain, trouble swallowing, or swelling of the neck or face.[citation needed]

These symptoms may be caused by mesothelioma or by other, less serious conditions.

Mesothelioma that affects the pleura can cause these signs and symptoms

    Chest wall pain
    Pleural effusion, or fluid surrounding the lung
    Shortness of breath
    Fatigue or anemia
    Wheezing, hoarseness, or cough
    Blood in the sputum (fluid) coughed up (hemoptysis)

In severe cases, the person may have many tumor masses. The individual may develop a pneumothorax, or collapse of the lung. The disease may metastasize, or spread to other parts of the body.[citation needed]

Tumors that affect the abdominal cavity often do not cause symptoms until they are at a late stage. Symptoms include:[citation needed]

    Abdominal pain
    Ascites, or an abnormal buildup of fluid in the abdomen
    A mass in the abdomen
    Problems with bowel function
    Weight loss
1 Learn more about what is mesothelioma
In severe cases of the disease, the following signs and symptoms may be present:[citation needed]

    Blood clots in the veins, which may cause thrombophlebitis
    Disseminated intravascular coagulation, a disorder causing severe bleeding in many body organs
    Jaundice, or yellowing of the eyes and skin
    Low blood sugar level
    Pleural effusion
    Pulmonary emboli, or blood clots in the arteries of the lungs
    Severe ascites

A mesothelioma does not usually spread to the bone, brain, or adrenal glands. Pleural tumors are usually found only on one side of the lungs.[citation needed]

Pericardial mesothelioma is not well characterized, but observed cases have included cardiac symptoms, specifically constrictive pericarditis, heart failure, pulmonary embolism, and cardiac tamponade. They have also included nonspecific symptoms, including substernal chest pain, orthopnea (shortness of breath when lying flat), and cough. These symptoms are caused by the tumor encasing or infiltrating the heart.