Since you can only deduct the value of the vehicle at the time it was donated, and not the original purchase price, which would typically have been higher, keep whatever records you have that establish that you owned the vehicle as described on Form 1098-C.
For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property other than cash contributed. The acknowledgment must say whether the organization provided any goods or services in exchange for the gift and, if so, must provide a description and a good faith estimate of the value of those goods or services. One document from the qualified organization may satisfy both the written communication requirement for monetary gifts and the contemporaneous written acknowledgment requirement for all contributions of $250 or more.
See IRS Topic 506 for more information.
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