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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance on the reporting requirements under § 170(f)(12)(D) of the Internal Revenue Code, which apply to any donee organization that receives a contribution of a qualified vehicle after December 31, 2004, the claimed value of which is more than $500.

A donee organization is an organization eligible to receive charitable contributions as described in § 170(c).

A qualified vehicle is any: (i) motor vehicle manufactured primarily for use on public streets, roads, and highways; (ii) boat; or (iii) airplane; but the term does not include any property described in § 1221(a)(1) ( e.g., property held primarily for sale to customers). See § 170(f)(12)(E).

This notice complements Notice 2005–44, 2005–25 I.R.B. 1287, which provides guidance under § 170(f)(12) on the allowable deduction for a charitable contribution of a qualified vehicle and the requirements applicable to the contemporaneous written acknowledgment that the donee organization provides to the donor.

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▸Contents — Internal Revenue Bulletin 2006-4
Internal Revenue Bulletin 2006-4

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