Smartmoney.com: Tax Matters: What the Recent Tax Changes Mean to You

Smartmoney.com: Tax Matters: What the Recent Tax Changes Mean to You: "Tightened Rules for Donated Vehicles
Starting next year, charitable donations of motor vehicles will fall under strict new rules if the claimed deduction exceeds $500. Your writeoff will now depend on how the donated vehicle is used by the charitable organization. If the organization sells it without using it significantly for charitable purposes or making material improvements, your deduction will generally be limited to the amount of gross sales proceeds received by the charity.