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 
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