Qualified organizations that receive car donations after 2004 must give the donor a written acknowledgment of the contribution. Form 1098-C (Copies B and C) can be used for this purpose. This rule applies if the claimed value of the donated vehicle is more than $500.

For contributions for which you completed an acknowledgment in 2005, file Copy A of Form 1098-C with the Internal Revenue Service by February 28, 2006 (March 31, 2006, if you file electronically).

Completing and filing Form 1098-C.   For help in completing and filing Form 1098-C, see the 2005 General Instructions for Forms 1099, 1098, 5498, and W-2G and the 2005 Instructions for Form 1098-C. The General Instructions provide the requirements for filing on paper, electronically, or on magnetic media, while the Instructions for Form 1098-C give specific instructions for completing the form. To order these instructions and Form 1098-C, see How to Get Tax Help, later.

  

Because paper forms are scanned during processing, you cannot file with the IRS Forms 1096 or 1098-C that you print from the IRS website.

A taxpayer who contributes qualified intellectual property to a charity may be entitled to a charitable deduction, in addition to any initial deduction allowed in the year of contribution, based on a specified percentage of the qualified donee income received by the donee with respect to the qualified intellectual property. Any additional charitable deductions attributable to qualified donee income may be allowed in the year of the contribution or in later years. The donee organization may be required to file Form 8899, Notice of Income From Donated Intellectual Property, if the property produces net income for the year. The donee must file the form with the IRS and provide a copy of the form to the donor.