Charities described in section 501(c)(3) if the Internal Revenue Code needs funds to operate their charitable, educational, or other tax-exempt programs.  These charities may choose from a number of fundraising activities for financial support.  A popular fundraising program is the sale of donated vehicles.  Through this Publication 4302, the Internal Revenue Service (IRS) and state charity officials provide general guidelines for charities operating vehicle donation programs.  The information in this publication applies to most common types of section 501(c)(3) organizations, commonly referred to as "charities" 

If a tax deduction is an important consideration for you when donating a vehicle to a charity, you should check out the charity, check the value of your vehicle, and see what your responsibilities are as a donor.

Through this Publication 4303, the Internal Revenue Service (IRS) and state charity officials provide general guidelines for individuals who donate their vehicles.