The next guide of IRS before donate a car to charity
FORM 8283,NONCASH CHARITABLE CONTRIBUTIONS
Depending on the amount of the deduction you claim for the
car, you may have to file an additional form with the IRS with your Form 1040. If the
deduction you are claiming for a donated car is greater than $500, you must
complete Section A of Form 8283.
If the deduction you are claiming is greater than $5,000, you must get a written appraisal of your car (seeWritten Appraisal below). You must also complete Section B of Form 8283, which must include the signature
of anauthorized official of the charity, and attach it to your return.
WRITTEN APPRAISAL
Your written appraisal must be from a qualified appraiser.
See Publication 561, Determining the Value of Donated Property. The appraisal must
be made no more than 60 days before you contribute the car. You must receive
the appraisal before the due date (including extensions) of the return on which
you first claim a deduction for the car. For a deduction first claimed on an
amended return, the appraisal must be received before the date the amended
return is filed.When you file your income tax return (Form 1040 or Form 1040X),
you will need to complete Section B of Form 8283, and attach it to your return.
If Section B is
required and the charity sells or otherwise disposes of a car within two years
after the date of receipt, the charity must file Form 8282, Donee Information Return , with the IRS. On Form 8282, the charity reports information
identifying the donor and itself, and the amount it received upon sale or other
disposition of the car. The charity must provide you with a copy of the form. The
chart below provides items of recordkeeping and filing requirements, based on
the amount you claim as a deduction.
State Law Requirements – Car Title
Generally, state charity officials ask the donor to transfer
the car title to the charity, to make a copy of the title transfer, and to
notify the state motor vehicle administration by updating the information on
the donor’s car registration about any sale or transfer. In some states,
however, there are exceptions to this
titling process, and a third party, such as the charity’s agent, may be able to
hold an open title or insert a dealer’s name. Before donating the car, you
should remove the license plates, unless state law requires otherwise. This may
help you avoid any liability problems after the car is transferred.
Assistance Through the Charity, Through State Officials, and
Through the IRS
CHARITY ASSISTANCE – A charity must make available for
public inspection its application for tax exemption, its determination letter,
and its most recent annual information returns (Forms 990). A charity also must
provide copies of these documents upon request (unless it makes the documents
widely available). A charity may not charge you for inspecting the documents,
but it may charge a reasonable fee for copying and mailing the documents.
STATE CHARITY OFFICIAL ASSISTANCE – Many states require charities
that solicit contributions to register and file certain documents with a state
charity regulator, such as the state attorney general or the secretary of
state. Most charities must file in their state of incorporation and in other
states where they have activities. Many of the state charity officials provide
useful information about charities and fundraisers on Web sites and in brochures
and publications.
A listing of state charity offices is available through the National
Association of State Charity Officials at www.nasconet.org. A listing of state
attorneys general is available through the National Association of Attorneys General
at www.naag.org.
Contact your state charity official if you have a concern or
complaint that a charity or fundraiser is not complying with state laws.
IRS ASSISTANCE – The IRS can answer your tax questions and
can provide tax forms, publications, and other reading materials for further
assistance. IRS materials are accessible through the Internet at www.irs.gov,
through telephone ordering at (800) 829-3676, and at IRS walk-in offices in many areas across the
country. The IRS also must make available the charity’s application for tax exemption,
determination letter, and Form 990.
If you have a concern or complaint about a charity, write to IRS Examination Division, Attn:
T:EO:E, 1100 Commerce Street, Dallas, TX 75242.
