Car Donation

Until the total of all itemized deductions exceed the standard deduction, itemized deductions (which includes charitable donations) would make absolutely no difference in the tax liability. I seriously doubt a college student earning only $15K a year would come anywhere close to having $12K in itemized deductions. I just don't see any way possible.

I can't  believe many  people say not to donate.   That would be so nice of your son to donate that to somebody that can afford it. You know how many single mothers are out there that can't afford a car and they're walking around in the winter with their kids. You would be an amazing man If you to donate your vehicle and I bet you would feel better donating it Than you would selling it.

Your son will NOT receive any benefits from a tax donation if he takes the standard deduction, although because of the virus situation, the laws seem to be changing unpredictably. Good for him for thinking about it though.

If you are interested in donating to charity you may be better off selling the car yourself and then donating the proceeds (or part of them).

Even if you itemize, you are only going to get what the auction house receives for the car, which may be significantly less than what you'd get if you sold it and donated the money. Of course, you will have less bother if you donate it, and if your car is not running or in terrible condition, you may be better off donating it too and just getting rid of it. Of course, you should certainly disclose any known defects to a buyer (if it goes to an auction house and is in terrible condition, they will likely part it out once they inspect it). Hope this helps.