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Boxes 2a, 2b, 2c, and 2d. Odometer Mileage,

not include the use of a vehicle to provide training in business skills, such

as marketing or sales. Examples of significant use include the following.

Year, Make, and Model of Vehicle

Driving a vehicle every day for 1 year to deliver meals to needy

individuals, if delivering meals is an activity regularly conducted by the

Enter the appropriate information in each box. Enter mileage only for

motor vehicles in box 2a. The following table shows three examples.

organization.

Driving a vehicle for 10,000 miles over a 1-year period to deliver

meals to needy individuals, if delivering meals is an activity regularly

Box 2a -

Box 2b - Year

Box 2c - Make Box 2d - Model

conducted by the organization.

Odometer

Material improvements include major repairs and additions that

mileage

improve the condition of the vehicle in a manner that significantly

Example 1 -

90,000

2006

Ford

Explorer

increases the value. To be a material improvement, the improvement

car

cannot be funded by an additional payment to the donee from the donor

Example 2 -

1968

Piper

Cub

of the vehicle. Material improvements do not include cleaning, minor

airplane

repairs, routine maintenance, painting, removal of dents or scratches,

cleaning or repair of upholstery, and installation of theft deterrent

Example 3 -

2008

Larson

LXI 208

devices.

boat

Box 5b. Vehicle To Be Transferred to a Needy

Individual for Significantly Below FMV

Donees must ensure that the odometer reading is in miles, not

kilometers. If the odometer is calibrated in kilometers, you must

Check box 5b if you intend to sell the vehicle to a needy individual at a

convert the kilometers to miles using the following calculation.

price significantly below FMV or make a gratuitous transfer of the vehicle

CAUTION

to a needy individual in direct furtherance of your organization's

Kilometers x 0.62137 = miles.

charitable purpose of relieving the poor and distressed or

underprivileged who are in need of a means of transportation. Do not

Box 3. Vehicle or Other Identification Number

enter any amount in box 4c. The donor's contribution deduction for a

For any vehicle contributed, this number is generally affixed to the

sale for this purpose is not limited to the gross proceeds from the sale.

vehicle. For a motor vehicle, the vehicle identification number (VIN) is 17

Skip this box if the qualified vehicle has a claimed value of $500 or less.

alphanumeric characters in length. Refer to the vehicle owner's manual

Box 5c. Description of Material Improvements or

for the location of the VIN. For a boat, the hull identification number is 12

characters in length and is usually located on the starboard transom. For

Significant Intervening Use and Duration of Use

an airplane, the aircraft identification number is 6 alphanumeric

characters in length and is located on the tail of a U.S. aircraft.

Describe in detail the intended material improvements to be made by the

organization or the intended significant intervening use and duration of

Box 4a. Vehicle Sold in Arm's Length

the use by the organization. Skip this box if the qualified vehicle has a

claimed value of $500 or less.

Transaction to Unrelated Party

Box 6a. Checkbox for Whether Donee Provided

If the vehicle is sold to a buyer other than a needy individual (as

explained in the instructions for box 5b) without a significant intervening

Goods and Services in Exchange for the Vehicle

use or material improvement (as explained in the instructions for box 5a),

Described

you must certify that the sale was made in an arm's length transaction

between unrelated parties. Check the box to make the certification. Also

You must check the box to indicate whether you provided goods or

complete boxes 4b and 4c. Skip this box if the qualified vehicle has a

services to the donor in exchange for the vehicle described in boxes 2a,

claimed value of $500 or less.

2b, 2c, 2d, and 3.

Box 4b. Date of Sale

Box 6b. Value of Goods and Services Provided

If you checked box 4a, enter the date that the vehicle was sold in the

in Exchange for the Vehicle Described

arm's length transaction. Skip this box if the qualified vehicle has a

If you checked “Yes” in box 6a, complete box 6b. You must give a good

claimed value of $500 or less.

faith estimate of the value of those goods and services including

Box 4c. Gross Proceeds

intangible religious benefits. Include the value of any goods and services

you may provide in a year other than the year that the qualified vehicle

If you checked box 4a, enter the gross proceeds from the sale of the

was donated. Pub. 561, Determining the Value of Donated Property,

vehicle. This is generally the sales price. Do not reduce this amount by

provides guidance for providing an estimate for the value of goods and

any expenses or fees. Skip this box if the qualified vehicle has a claimed

services.

value of $500 or less.

Box 6c. Description of the Goods and Services

Box 5a. Vehicle Will Not Be Transferred Before

If you checked “Yes” in box 6a, describe in detail the goods and

Completion of Material Improvements or

services, including intangible religious benefits, that were provided to the

Significant Intervening Use

donor. If the donor received only intangible religious benefits, check the

box.

If you intend to make a significant intervening use of or a material

improvement to this vehicle, you must check box 5a to certify that the

An intangible religious benefit is one that is provided by an

vehicle will not be transferred for cash, other property, or services before

organization organized exclusively for religious purposes and which

completion of the use or improvement. Also complete box 5c. Skip this

generally is not sold in a commercial transaction outside the donative

box if the qualified vehicle has a claimed value of $500 or less.

context.

There is significant intervening use only if the organization actually

Box 7. Checkbox for a Vehicle With a Claimed

uses the vehicle to substantially further the organization's regularly

Value of $500 or Less

conducted activities, and the use is significant, not incidental. Factors in

determining whether a use is a significant intervening use include its

If the vehicle has a claimed value of $500 or less or the donor did not

nature, extent, frequency, and duration. For this purpose, use includes

provide a TIN, you must check box 7. If you check box 7, do not file

providing transportation on a regular basis for a significant period of time

Copy A with the IRS and do not furnish Copy B to the donor.

or significant use directly relating to training in vehicle repair. Use does

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Instructions for Form 1098-C (2018)

Instructions For Form 1098-C - Contributions Of Motor Vehicles, Boats, And Airplanes - 2017 Page 2

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