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Review the rules regarding eligible tax deductions for your generous donation.

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 liscensed 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 more information regarding your specific tax questions we recommend consulting with a tax professional.

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

• IRS Publication 4303: A Donor’s Guide to Car Donations
• IRS Publication 526: Charitable Contributions
• IRS Publication 561: Determing the Value of Donated Property
• IRS Form 8283: Non Cash Charitable Contributions (Instructions)
• IRS Form 8283: Non Cash Charitable Contributions
• IRS Publication 4302: A Charity’s Guide to Car Donations
• IRS Publication 1098-C: Instructions for Form 1098-C, Contributions of Motor Vehicles, Boats and Airplanes