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Rev. Proc. 2005-69

• Form 1098-C: The American Job Creation Act of 2004 (The Act), P.L. 108–357, added

Internal Revenue Bulletin 2005-44 · 2026-10-03 edition · updated 2026-10-04 · United States

section 170(f)(12) that requires reporting of charitable contributions of motor vehicles, boats, and airplanes after December 31, 2004. A donee organization must provide a written acknowledgment to the donor and file the same information with the Internal Revenue Service. The new Form 1098-C may be used as a written acknowledgement and must be

2005–44 I.R.B. 866 October 31, 2005

used when reporting the same information to the IRS. See the Caution under sec. 4.1.3, later.

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▸Contents — Internal Revenue Bulletin 2005-44
Internal Revenue Bulletin 2005-44

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