Can I deduct FMV for a car donated to a charitable organization that uses the vehicle and how to do so on tax forms (i.e. church camp that does not sell)?

[crwallaceva]

I donated a vehicle to a church camp facility.  They provided a letter to me with the detail of the vehicle I donated.  The letter states they will use the vehicle and will not sell it.  

I am completing the charitable donation in Turbo Tax and it is asking for a 1098-C or written statement.  

I don't know if this letter is acceptable to IRS since it does not state the value; I have the value from NADA, which is higher than the $500 value.  

If I do not have information about the Gross Proceeds (as if the charitable org would provide upon sale of vehicle).  Should I use my value as the Gross Proceeds to take the full value of the donated vehicle?

Or is the donated vehicle full FMV disallowed for a situation like this?

[Vanessa]

1098-T is for tuition.  Is it asking for 8283 or 1098-C?

[crwallaceva]

1098-C (miss-typed)

[Vanessa]

Yes, you can deduct the FMV in this situation since they are using the vehicle and not selling it.  However, it needs to be the true FMV, not just the blue book value. This means the condition of the car must be considered.  

The letter may be only part of what you need depending on the value of the car.

If the car was work more than $5,000 then you will need an appraisal letter too. 

The written statement can be used instead of Form 1098-C, but it must contain all of the information on the 1098-C

https://www.irs.gov/pub/irs-tege/pub4303.pdf