A donee organization must file a separate Form 1098-C, Contributions of Motor
Vehicles, Boats, and Airplanes, with the IRS for each contribution of a qualified
vehicle that has a claimed value of more than $500. A qualified vehicle is any motor
vehicle manufactured primarily for use on public streets, roads, and highways; a
boat; or an airplane. However, property held by the donor primarily for sale to
customers, such as inventory of a car dealer, is not a qualified vehicle.