Recordkeeping and Filing Requirements

Recordkeeping and Filing Requirements

You must attach to your return the written acknowledgment received from the charity if you are deducting more than $500. Depending on the amount you are claiming as a charitable contribution deduction, you may need to get and keep certain records and file an additional form or statement to substantiate your charitable contributions. See the chart Recordkeeping and Filing Requirements on page 7.  If the deduction you are claiming is greater than $5,000, you must complete Section B of Form 8283, which must include the signature of an authorized official of the charity, and attach it to your return. In addition, if the deduction is over $5,000 and not limited to the gross proceeds from the sale of your vehicle, you must get a written appraisal of your vehicle (see Written Appraisal, below). 

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 donate the vehicle. You must receive the appraisal before the due date (including extensions) of the return on which you first claim a deduction for the vehicle. 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 vehicle within three 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 vehicle. 

The charity must provide you with a copy of the form. The chart on page 7 lists recordkeeping and filing requirements, based on the amount you claim as a deduction. Definitions, Below are definitions of material improvement and significant intervening use as they apply to vehicle donations. ■ Material improvement includes a major repair or improvement that results in a significant increase in the vehicle’s value. Cleaning, minor repairs, and routine maintenance are not material improvements. In addition, a material improvement to the vehicle will not qualify if the donor funded the improvement by giving the charity an additional payment. ■ 

Significant intervening use means that a charity must actually use the vehicle to substantially further its regularly conducted activities, and the use must be considerable. There is no significant intervening use if the charity’s use is incidental or not intended at the time of the donation. 

7 Recordkeeping and Filing Requirements Deductions of $250 or More, But Not More Than $500, Deductions Greater Than $500, But Not More Than $5,000 , Deductions Greater Than $5,000 , Recordkeeping Requirements, n name/address of charity, n date of donation, n place where you donated vehicle, n description of vehicle, n contemporaneous written acknowledgment from charity*, Filing Requirements, n written acknowledgment*, n Form 8283, Section A, n Form 8283, Section B, n written appraisal — if deduction is not limited to gross proceeds, X X X X X X X X X X X X X X X X X X X X X X X X * For information on what the acknowledgment must contain, see Determining the Amount You Can Deduct, page 3.