Record Keeping and Filing Requirements
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 to substantiate your charitable contributions. See the chart Recordkeeping and Filing Requirements that follows.
Written Acknowledgement from the Charity
You must obtain a contemporaneous written acknowledgment from Goodwill Industries of the Berkshires and Southern Vermont if the total deduction you are claiming for a donated car is $250 or more. The acknowledgment must include the name of the charity: Goodwill Industries of the Berkshires and Southern Vermont, Inc., a description (but not value) of your car, and one of the following:
A statement that no goods or services were provided by the charity in return for the contribution, if that was the case
A description and good faith estimate of the value of goods or services, if any, that the charity provided in return for the contribution, or
A statement that goods or services that the charity provided in return for the contribution consisted entirely of intangible religious benefits, if that was the case
You must get the written acknowledgment on or before the date you file your return for the year you make the contribution or the due date, including extensions, for filing the return. A charity can provide either a paper copy of the acknowledgment to the donor, or a charity can provide the acknowledgment electronically, such as via e-mail addressed to the donor.
Do not attach the acknowledgment to your income tax return; instead, retain it with your records to substantiate your contribution.
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 (see Written Appraisal below). You must also complete Section B of Form 8283, which must include the signature of an authorized 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.
IRS Tax Forms and Publications Useful to Donors Include:
Form 1040, U.S. Individual Income Tax Return
Form 1040, Schedule A, Itemized Deductions
Form 8282, Donee Information Return
Form 8283, Noncash Charitable Contributions
Publication 526, Charitable Contributions
Publication 557, Tax-Exempt Status for Your Organization
Publication 561, Determining the Value of Donated Property
Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements
Publication 4302, A Charity’s Guide to Car Donations