The IRS (in Announcement 2005-66, 2005-39 I.R.B. 1) has released new Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes. The form is used by donee organizations to report the contribution of qualified vehicles to the IRS under new § 170(f)(12). The form may also be used to provide the donor with a contemporaneous written acknowledgment of the contribution.



