Tax Deduction

Claimed Value up to $500


If you are claiming up to $500 for your vehicle, the IRS will allow you to arrive at that figure on your own. Additionally, you will receive a donor acknowledgement from the American Lung Association.

Claimed Value Greater Than $500 


If you are claiming over $500 for your vehicle, the IRS will allow you to claim the gross proceeds from the American Lung Association's sale of your vehicle. This does not include the towing expenses.

Once your vehicle is picked-up it will be taken to a licensed dealer. The majority of vehicles are sold at live auctions. Within 45 days you will receive a receipt and all documentation required for your tax deduction.

For further information regarding your specific tax questions we recommend consulting with a tax professional. To understand how your deduction may be affected by your sale price click here for further information.

The American Lung Association is a licensed car dealer and only resells cars on a wholesale basis. Wholesale prices are typically 15%-50% lower than retail prices. There are many factors that can influence the sale price of your vehicle such as:

  • Vehicle age
  • Operability
  • Impending Repairs
  • Damage
  • High Mileage

IRS Publications Relating to Charitable Vehicle Donations