Go to the Kelley Blue book site, http://www.kbb.com.
On the first page in the top left paragraph, called "What's My Blue Book Value?" click on the link called "Private Party Value".
On the page that comes up, click on the YEAR of your car.
On the next page that comes up, click on the MAKE of your vehicle.
On the next page that comes up, click on the exact MODEL of your vehicle.
On the next page that comes up there are a series of boxes requiring information. In the top box you are asked for things like the type of engine or whether automatic or manual transmissions, etc. Check these correctly according to your car.
In the next box (down) you need to fill in the Mileage of your car and your Zip Code.
In the next box down the page, you need to check off the various Options that apply to your car. These are things like Power Steering, air conditioning, cruise control, etc. etc. Check all that apply.
The bottom box is entitled "Select Vehicle Condition". Choose "Help Me", which is the last box on the right. This is important in order to accurately get the Fair Market Value for your vehicle.
After choosing "Help Me" click on the bottom button called, "Get Pricing Report". This takes you to another page.
On this page you rate the following: Exterior Condition; Interior Condition, Mechanical Condition, Miscellaneous. Each of these categories has several aspects of the car's condition to rate. There are usually 3 columns for each of these aspects. Choose one rating for each. Do not skip any of these. You will thus fully rate your car.
When this is done click on "Get Pricing Report" at the bottom of the page.
This takes you to a page that gives the Private Sale Value for your car rated exactly as it is, in its current condition. You should print this page for your tax record.
The Fair Market Value of your vehicle cannot be determined by a charity; the IRS considers that to be a "conflict of interest". A charity's tax receipt is, however, proof that you made the donation. The vehicle's fair market value has to be determined by you, unless the vehicle has a value of $5000.00 or more, then a certified vehicle appraiser must make that determination.
The publications on the IRS website are now in a viewable and printable form that require Adobe Type Reader to view and print. If you do not have this tool you can obtain it at the following link: http://www.adobe.com/products/acrobat/readstep.html. Acrobat Reader is free.
Here is the link for the IRS website: http://www.irs.gov/.
For information about determining the "fair market value" of a vehicle you can read "Publication 526 Charitable Contributions". This link is at http://www.irs.gov/pub/irs-pdf/p526.pdf. You can read the entire publication or you can start at page 7 of the document. Be sure to read the section entitled "Contribution of Property" and a section called "Determining Fair Market Value" and there is another section called "Cars, boats, and aircraft." This gives very specific information about that type of donation.
There is another IRS form that is pertinent, that is Publication 561. The publication is entitled, "Publication 561 Determining the Value of Donated Property". You can find that publication at http://www.irs.gov/pub/irs-pdf/p561.pdf.
There is a tax form that you will need when you fill out your return. It is form 8283. You can find this form at the IRS web page http://www.irs.gov/pub/irs-pdf/f8283.pdf. The instructions for this form can be found at http://www.irs.gov/pub/irs-pdf/i8283.pdf.