Contributions of Motor Vehicles, Boats, and Airplanes (Form 1098-C)

Section 884 of the American Jobs Creation Act of 1004 (Public Law 108-357) added paragraph 12 to section 170(f) for contributions of used motor vehicles, boats, and airplanes. Section 170(f)(12) requires that a donee organization provide an acknowledgement to the donor of this type of property and is required to file the same information to the Internal Revenue Service. Form 1098-C may be used as the acknowledgement and it, or an acceptable substitute, must be filed with the IRS.

The latest form for Contributions of Motor Vehicles, Boats, and Airplanes (Form 1098-C) expires 2022-08-31 and can be found here.