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Get IRS Instruction 1098-C 2019-2022

The contribution. If a charity sells a donated vehicle at auction, the IRS will not accept as substantiation an acknowledgment from the charity stating the vehicle is to be transferred to a needy individual for significantly below fair market value (FMV). Vehicles sold at auction are not sold at prices significantly below FMV, and the IRS will not treat vehicles sold at auction as qualifying for this exception. The penalty for an acknowledgment relating to a qualified vehicle for which box 4a m.

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