Updated October 19, 2026. Quick answer: Boxes 6a to 6c on Form 1098-C record whether the charity gave you goods or services for the vehicle, an estimate of their value, and a description. Box 7 is a separate flag. The Instructions for Donor say that when it is checked your deduction in most cases equals the smaller of $500 or the vehicle’s fair market value on the date of the contribution. Generally, the goods and services reduce your contribution.
What boxes 6a to 7 report
These four boxes cover what you received and whether the larger-deduction rules are open to you. The form’s own line for box 7 reads “Under the law, the donor may not claim a deduction of more than $500 for this vehicle if this box is checked”. The earlier boxes, for the date, the vehicle and the sale or use certifications, are on the Form 1098-C boxes 1 to 3 page and the Form 1098-C boxes 4a to 5b page.
Boxes 6a to 7 at a glance
The table gives the donor instructions for each box in one place.
| Box | What the Instructions for Donor say |
|---|---|
| Box 6a | “Did you provide goods or services in exchange for the vehicle?” |
| Box 6b | “Shows a good faith estimate by the charity of the value of any goods and services provided to you for the donated vehicle.” |
| Box 6c | “This box is required to be checked by the charity if the goods and services consisted solely of intangible religious benefits.” |
| Box 7 | “If this box is checked, your deduction in most cases equals the smaller of $500 or the donated vehicle’s FMV on the date of the contribution.” |
Box 6a is a yes or no question on the form; the other three carry the numbers, the description and the cap. The sections below take each in turn.
Box 6a: did you receive goods or services
The form asks the question, and the charity-facing instructions tell the charity to answer it: “You must check the box to indicate whether you provided goods or services to the donor in exchange for the vehicle described”. In plain terms, a Yes answer means the charity says it gave you something for the vehicle, and the next boxes then describe it. A No answer means the charity records that it gave you nothing.
Box 6b: the value of goods and services
The donor instructions describe the box as “Shows a good faith estimate by the charity of the value of any goods and services provided to you for the donated vehicle.” They then explain the effect: “Generally, the amount of your charitable contribution is reduced by the value of the goods and services provided.” The instructions also point to a longer discussion: “Also, see Contributions From Which You Benefit in Pub. 526.”
The charity is told what to include: “You must give a good faith estimate of the value of those goods and services including intangible religious benefits.” and “Include the value of any goods and services you may provide in a year other than the year that the qualified vehicle was donated.” So a promise to give you something later can still show up in this box.
Box 6c: intangible religious benefits
Box 6c has two parts. The charity describes what it gave you, and, if it gave only one kind of benefit, it checks the box. The donor instructions say “This box is required to be checked by the charity if the goods and services consisted solely of intangible religious benefits.” The effect on you is this: “If checked, you do not have to reduce the amount of your charitable contribution by the value of such benefits.”
The definition on the donor side is: “An intangible religious benefit means a benefit that generally is not sold in a commercial transaction, such as admission to a religious ceremony.” The charity-facing instructions add a requirement about who provides it: “An intangible religious benefit is one that is provided by an organization organized exclusively for religious purposes and which generally is not sold in a commercial transaction outside the donative context.”
The charity is told to describe the goods and services in detail and to check the box only when it fits: “If the donor received only intangible religious benefits, check the box.”
Box 7: the $500 limit
Box 7 is where the deduction ceiling shows up on the form. The donor instructions say “If this box is checked, your deduction in most cases equals the smaller of $500 or the donated vehicle’s FMV on the date of the contribution.” They add the same qualifier used elsewhere: “However, if that value was more than your cost or other basis, see Pub. 526.”
The charity-facing instructions give the situations in which the charity checks it: “If the vehicle has a claimed value of $500 or less or the donor did not provide a TIN, you must check box 7.” They also describe the paperwork consequence: “If you check box 7, do not file Copy A with the IRS and do not furnish Copy B to the donor.”
Copy C is the version of the form labeled “For Donor’s Records” and carries the note “This information is being furnished to the IRS unless box 7 is checked.”. The charity-facing instructions also describe a no-TIN case: “If the donor does not provide a TIN, you must check box 7 because the acknowledgment will not meet the requirements of section 170(f)(12) and the donor will not be allowed to claim a deduction of more than $500 for the qualified vehicle.” If you gave the charity your number and box 7 is still checked, ask the charity why.
Where it goes on the return
The donor instructions keep to the same attachments for a gift above the threshold: Copy B of Form 1098-C and “Generally, you must also attach Form 8283, Noncash Charitable Contributions, if the amount you deduct for all noncash gifts is more than $500.” The Form 8283 page covers that form, the Schedule A page covers where deductions are reported, and the charitable giving guide puts them in context.
Edition and box numbers
This page reads Form 1098-C (Rev. April 2025), the edition printed in the header of the form, together with the charity-facing Instructions for Form 1098-C, which are dated Rev. November 2019. The charity-facing instructions explain: “Form 1098-C and these instructions have been converted from an annual revision to continuous use.” “Both the form and instructions will be updated as needed.” Check the year and edition printed on the form you received, because box numbers can change between editions.
Common mistakes
- Ignoring what you received. The donor instructions say “Generally, the amount of your charitable contribution is reduced by the value of the goods and services provided.”
- Reading box 6c as a free pass for any benefit. It covers “An intangible religious benefit means a benefit that generally is not sold in a commercial transaction, such as admission to a religious ceremony.”
- Overlooking box 7. The instructions say “If this box is checked, your deduction in most cases equals the smaller of $500 or the donated vehicle’s FMV on the date of the contribution.”
Related: Form 8283, Schedule A, and the charitable giving guide.
Sources
- Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, with Instructions for Donor: https://www.irs.gov/pub/irs-pdf/f1098c.pdf
- Instructions for Form 1098-C: https://www.irs.gov/pub/irs-pdf/i1098c.pdf
- IRS: About Form 1098-C: https://www.irs.gov/forms-pubs/about-form-1098-c
Read from the IRS documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.