First, have you contacted Goodwill to find out if they have the 1098-C for you? Getting a copy of the 1098-C would be the best solution.
IRS Notice 2005-44 states "Section 6720 imposes penalties on a donee organization that receives a contribution of a qualified vehicle subject to § 170(f)(12) and knowingly furnishes a false or fraudulent acknowledgment of the contribution to the donor, or knowingly fails to furnish the acknowledgment." So they owe you an acknowledgement, which is usually the 1098-C.
As you probably know, your charitable deduction on items that are turned around and sold by the charity is generally limited to the gross sale price that the charity received for selling the donated item. This is true for cars, boats, and airplanes.
The exception is if the charity uses the donated item for its own purposes. This makes sense for a car, but is not too likely (I think) for a boat or an airplane).
Perhaps, Goodwill has not sold the boat yet so that they don't know how to complete the 1098-C. In this case, I would report the Fair Market Value (FMV) of the boat when you donated it (as long as that is less than your amount that you invested in it) for tax year 2019.
If this is the path you have to take (because Goodwill tells you that you are not getting a 1098-C), then document how you arrived at the FMV - don't use the price of a similar used boat at a retail outlet, but the amount that such a retail store would have given you to resell the boat). Also document the fact that you contacted Goodwill on such-and-such a date, and they declined to give you a 1098-C.
Also, if the boat never sold, you are required to get a qualified appraisal if the FMV is greater than $5,000 (I assume that this is not the case here).
See the Instructions for the 8283 all this explanation.
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