Vehicle Donation to Fire Dept

[Jesse]

If the value of a vehicle is greater than $500 and is donated to a Volunteer Fire Department for training purposes, meaning they are going to use the Jaws of Life to rip the vehicle apart to simulate a real life accident extracation, would the Fire Dept issue a 1098-C?

If so there are no options on the 1098-C for a nonsale, only box:

5a. Donee certifies that vehicle will not be transferred before completion of material improvements or significant intervening use

or

5b. Donee certifies that vehicle is to be transferred to a needy individual below FMV.....

[Uncle Sam]

Vehicle Donation to Fire Department

BE CAREFUL!!!!
Donation to a FIRE DEPARTMENT possibly may not be a tax deductible event because fire departments may not be considered for tax exempt purposes. They conceivably could be 501(c)(4) entities. It COULD be considered a private membership club, and only when the whistle blows are under the jurisdiction of the fire district.
What should be considered should be donating the vehicle to the FIRE DISTRICT which is a government branch responsible for providing fire protection. Then the DISTRICT could use the vehicle for training purposes to the FIRE DEPARTMENT.
Having been a former Fire District Secretary/Treasurer as well as a volunteer fireman for many years, I learned there's a world of distinction between the two.

[Jesse]

Thank you for the warning and I will double check.

Once we get the vehicle to the proper organization wouldn't the vehicle be deductible?

Would the 1098-C be required and how would/should it be filled out?

[George Boutwell]

What year Lexus is that?

I would expect the value to be under $500, since the junk yards are full of vehicles that would be suitable for that purpose. In fact, the scrap-metal dealers might pay the fire department to do it.

There are for-profit fire "departments," also.

[Jesse]

Now days it doesn't take much to exceed the $500 and this is a bonafide non-profit Volunteer Fire Department.

[Davc]

If the value of a vehicle is greater than $500 and is donated to a Volunteer Fire Department for training purposes, meaning they are going to use the Jaws of Life to rip the vehicle apart to simulate a real life accident extracation, would the Fire Dept issue a 1098-C?

If so there are no options on the 1098-C for a nonsale, only box:

5a. Donee certifies that vehicle will not be transferred before completion of material improvements or significant intervening use

or

5b. Donee certifies that vehicle is to be transferred to a needy individual below FMV.....

5a could be applicable.