Client donated a 1999 Audi A6 (with vehicle ID, etc) in 2017 to Kars 4 Kids. He received a letter from them stating it makes a difference in the lives of the children they assist. Apparently they did not sell it to anyone and did not state they would sell it. They also state that he can deduct the value of the vehicle up to $500. No goods or services were provided in return. No 1098C was received. So can he deduct $500, or should he have gotten the FMV at the time he donated it? Does he have to attach the letter to the efiled return? After reading the pub on vehicle donations, I think I can just put $500 as a donation, and not have to attach anything because it is not over $500. I want to feel comforatable I am doing it correctly. Thanks for any responses.