An increasing number of groups accept gifts of vehicles. The important thing is to make sure that you give it to a reputable and tax-qualified organization. Unfortunately, some con artists take advantage of people's good intentions and accept cars that never go to philanthropic causes - so be sure to research it. Other groups just might not be an approved charitable organizations under IRS rules. Ask for copies of the group's federal tax-exempt status documents or check the IRS Web site's directory

Here's how it works:

• To write off your auto gift, you must itemize. If your old car is the only deduction you can claim, then it may not be worth it. But if your tax-deductible expenses are close to the standard deduction amount allowed for your filing status, counting the value of a donated car could be just what you need to make itemizing the right tax choice this year.
• Don't worry if your car's engine conks out before you donate: in most cases the vehicle doesn't have to run. Many groups even provide free towing. In fact, it doesn't even have to be a car. Vans, trucks, recreational vehicles, boats and heavy equipment are accepted by many groups.
• You must have a clear title to the vehicle, and it must be lien-free. Groups won't accept cars that are still being paid for or that are leased.
• You must have a receipt - which you'll get from the organization to which you donate. For contributions of $250 or more, you must get a written acknowledgment of your gift from the organization before you can claim the deduction. The group getting the car will not value the gift - this is left to the donator.
• The IRS has recently changed the rules regarding fair market value of a donated vehicle, so please check with your tax advisor or IRS publications.

Children's Wish Foundation

The Salvation Army

America's Car Donation Charity's Center