SECTION 2. BACKGROUND

Notice 2006–1, 2006–1 C.B. 347, 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. Notice 2006–1, Section 3, provides that if a donee organization receives a contribution of a qualified vehicle, with a claimed value of more than $500, after December 31, 2004, the donee organization is required to provide a contemporaneous written acknowledgment to the donor. Notice 2006–1 specifies that the donee organization may use a completed Form 1098–C, Contributions of Motor Vehicles, Boats, and Airplanes, for the contemporaneous written acknowledgment. The notice also specifies that the Form 1098–C along with Form 1096, An- nual Summary and Transmittal of U.S. In- formation Returns, be filed with the Internal Revenue Service Center, Ogden, UT 84201–0027.