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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-40 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides information on where to file a completed Form 1098–C, Contributions of Motor Vehicles, Boats, and Airplanes, an information form used by a donee organization to report a contribution of a qualified vehicle with a claimed value of more than $500, for calendar years ending on or after December 31, 2008. This notice changes where to file a completed Form 1098–C as described in Section 3 of Notice 2006–1, 2006–1 C.B. 347.

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▸Contents — Internal Revenue Bulletin 2007-40
Internal Revenue Bulletin 2007-40

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