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Bulletin No. 2005-39 September 26, 2005

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2005-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2005–66, page 613. This announcement advises donee organizations of the release of new Form 1098–C, Contributions of Motor Vehicles, Boats, and Airplanes . The form is used by donee organizations to file with the IRS to satisfy the reporting requirements of new section 170(f)(12) of the Code. The form may also be used to furnish the donor of a qualified vehicle with a contemporaneous written acknowledgment.

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▸Contents — Internal Revenue Bulletin 2005-39

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