Free 2008 Form 1098-C - Federal

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7878

CORRECTED
OMB No. 1545-1959

DONEE'S name, street address, city, state, ZIP code, and telephone no.

1 Date of contribution

2008
Form 1098-C

Contributions of Motor Vehicles, Boats, and Airplanes

2 Make, model, and year of vehicle

DONEE'S federal identification number

DONOR'S identification number

3 Vehicle or other identification number

DONOR'S name

4a

Donee certifies that vehicle was sold in arm's length transaction to unrelated party

Street address (including apt. no.)

4b Date of sale

City, state, and ZIP code

4c Gross proceeds from sale (see instructions) $

Copy A
For Internal Revenue Service Center
File with Form 1096.

5a

Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use

5b

Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee's charitable purpose

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

For Privacy Act and Paperwork Reduction Act Notice, see the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.
No

6a Did you provide goods or services in exchange for the vehicle? 6b Value of goods and services provided in exchange for the vehicle

Yes

$ 6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits

7

Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked

Form

1098-C

Cat. No. 39732R

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
DONEE'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-1959 Attachment Sequence No. 155A

1 Date of contribution

2008
Form 1098-C

Contributions of Motor Vehicles, Boats, and Airplanes

2 Make, model, and year of vehicle

DONEE'S federal identification number

DONOR'S identification number

3 Vehicle or other identification number

DONOR'S name

4a

Donee certifies that vehicle was sold in arm's length transaction to unrelated party

Street address (including apt. no.)

4b Date of sale

Copy B For Donor
In order to take a deduction of more than $500 for this contribution, you must attach this copy to your federal tax return.
Unless box 5a or 5b is checked, your deduction cannot exceed the amount in box 4c.

City, state, and ZIP code

4c Gross proceeds from sale (see instructions) $

5a

Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use

5b

Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee's charitable purpose

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

6a Did you provide goods or services in exchange for the vehicle? 6b Value of goods and services provided in exchange for the vehicle

Yes

No

$ 6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits

7

Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked

Form

1098-C

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
DONEE'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-1959

1 Date of contribution

2008
Form 1098-C

Contributions of Motor Vehicles, Boats, and Airplanes

2 Make, model, and year of vehicle

DONEE'S federal identification number

DONOR'S identification number

3 Vehicle or other identification number

DONOR'S name

4a

Donee certifies that vehicle was sold in arm's length transaction to unrelated party

Street address (including apt. no.)

4b Date of sale

City, state, and ZIP code

4c Gross proceeds from sale (see instructions) $

Copy C For Donor's Records
This information is being furnished to the Internal Revenue Service unless box 7 is checked.
No

5a

Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use

5b

Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee's charitable purpose

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

6a Did you provide goods or services in exchange for the vehicle? 6b Value of goods and services provided in exchange for the vehicle

Yes

$ 6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits

7

Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked

Form

1098-C

Department of the Treasury - Internal Revenue Service

Instructions for Donor
Caution. You must attach Copy B of Form 1098-C to your income tax return in order to take a deduction for the contribution of a qualified vehicle with a claimed value of more than $500. If you do not attach this form to your return when required, the IRS will disallow your deduction. Generally, you also must attach Form 8283, Noncash Charitable Contributions, if the amount you deduct for all noncash gifts is more than $500. See the instructions for Form 8283 for exceptions. You received Form 1098-C because you donated a motor vehicle, boat, or airplane ("donated vehicle") to the charity shown on the front of this form. Generally, the charity must furnish this form to you no later than 30 days after the date it sold the donated vehicle (if box 4a is checked), or 30 days after the date of the contribution (if box 5a or 5b is checked). If none of these boxes is checked, you must obtain this form by the due date (including extensions) of your tax return for the year of the contribution (or, if earlier, the date you file that return). Box 1. Shows the date the charity received the donated vehicle. Box 3. Shows the vehicle identification number (VIN) for a motor vehicle; the hull identification number for a boat; or the aircraft identification number for an airplane. Box 4a. This box is required to be checked by the charity to certify that the donated vehicle was sold for more than $500 to an unrelated party in an arm's length transaction. Box 4c. Shows the gross proceeds the charity received from the sale of the donated vehicle. If box 4a is checked, you generally may take a deduction equal to the smaller of the amount in box 4c or the vehicle's fair market value on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526, Charitable Contributions. Box 5a. This box is required to be checked by the charity to certify that the donated vehicle will not be sold before completion of a significant intervening use or material improvement by the charity. If the box is checked, you generally may take a deduction equal to the vehicle's fair market value on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526. Box 5b. This box is required to be checked by the charity to certify that the donated vehicle is to be transferred to a needy individual in direct furtherance of the donee's charitable purpose of relieving the poor and distressed or underprivileged who are in need of a means of transportation. If this box is checked, you generally may take a deduction equal to the vehicle's fair market value on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526. Box 6b. Shows a good faith estimate by the charity of the value of any goods and services provided to you for the donated vehicle. Generally, the amount of your charitable contribution is reduced by the value of the goods and services provided. However, see the instructions for box 6c below. Also, see Contributions From Which You Benefit in Pub. 526. Box 6c. This box is required to be checked by the charity if the goods and services consisted solely of intangible religious benefits. If checked, you do not have to reduce the amount of your charitable contribution by the value of such benefits. An intangible religious benefit means a benefit that generally is not sold in a commercial transaction, such as admission to a religious ceremony. Box 7. If this box is checked, your deduction in most cases equals the smaller of $500 or the donated vehicle's fair market value on the date of the contribution. However, if that value was more than your cost or other basis, see Pub. 526.

CORRECTED
DONEE'S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-1959

1 Date of contribution

2008
Form 1098-C

Contributions of Motor Vehicles, Boats, and Airplanes

2 Make, model, and year of vehicle

DONEE'S federal identification number

DONOR'S identification number

3 Vehicle or other identification number

DONOR'S name

4a

Donee certifies that vehicle was sold in arm's length transaction to unrelated party

Street address (including apt. no.)

4b Date of sale

Copy D
City, state, and ZIP code 4c Gross proceeds from sale (see instructions) $ 5a Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use

For Donee

5b

Donee certifies that vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of donee's charitable purpose

5c Donee certifies the following detailed description of material improvements or significant intervening use and duration of use

For Privacy Act and Paperwork Reduction Act Notice, see the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.

6a Did you provide goods or services in exchange for the vehicle? 6b Value of goods and services provided in exchange for the vehicle

Yes

No

$ 6c Describe the goods and services, if any, that were provided. If this box is checked, donee certifies that the goods and services consisted solely of intangible religious benefits

7

Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked

Form

1098-C

Department of the Treasury - Internal Revenue Service

Instructions for Donee
General and specific form instructions are provided as separate products. The products you should use to complete Form 1098-C are the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G and the 2008 Instructions for Form 1098-C. To order these instructions and additional forms, visit the IRS website at www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676). Caution: Because paper forms are scanned during processing, you cannot file with the IRS Forms 1096, 1098, 1099, or 5498 that you print from the IRS website. Due dates. Generally, you must furnish Copies B and C of this form to the donor no later than 30 days after the date of sale if box 4a is checked, or 30 days after the date of the contribution if box 5a or 5b is checked. If box 7 is checked, do not file Copy A with the IRS and do not furnish Copy B to the donor. You may furnish Copy C to the donor. The donor is required to obtain Copy C or a similar acknowledgment by the earlier of the due date (including extensions) of the donor's income tax return for the year of the contribution or the date that return is filed. File Copy A of this form with the IRS by March 2, 2009. If you file electronically, the due date is March 31, 2009. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically. IRS does not provide a fill-in form option. Need help? If you have questions about reporting on Form 1098-C, call the information reporting customer service site toll free at 1-866-455-7438 or 304-263-8700 (not toll free). For TTY/TDD equipment, call 304-267-3367 (not toll free). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.