Publ 4302

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Publ 4302

A guidebook published by the IRS outlining the rules surrounding a charity's acceptance of a donated vehicle. It states that a charity may accept a donated vehicle if it later sells and uses the earnings to finance its charitable programs.
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References in periodicals archive ?
The IRS has released two publications to assist taxpayers: Publication 4302, A Charity's Guide to Car Donations, and Publication 4303, A Donor's Guide to Car Donations.
The donee's guide is Publication 4302, A Charity's Guide to Car Donations (IR-2004-84, June 29, 2004; see also PLR 200230005, April 11, 2002).
Publication 4302 discusses four types of car-donation programs: