Selecting a Charity
If you are eligible to deduct charitable contributions for federal income tax purposes (see Qualifying for a Tax Deduction, below) and you want to claim a deduction for donating your vehicle to charity, then you should make certain that the charity is a qualified organization. Otherwise, your donation will not be tax deductible. The most common types of qualified organizations are section 501(c)(3) organizations, such as charitable, educational, or religious organizations.
This publication refers to section 501(c)(3) organizations generally as “charities.” To verify that an organization is a charity qualified to receive tax-deductible contributions, use the “EO Select Check” tool on the IRS website, http://www.irs.gov/Charities-&-Non-Profits/ Exempt-Organizations-Select-Check. You may also verify an organization’s status by calling the IRS Customer Account Services division for Tax Exempt and Government Entities at (877) 829-5500 (toll-free). Be sure to have the charity’s correct name. It is also helpful to know the charity’s address.
