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Assistance Through the Charity, Through State Officials, and Through the IRS,

Assistance Through the Charity, Through State Officials, and Through the IRS,

State Law Rules on Liability — Vehicle Title, Generally, state charity officials recommend that the donor take responsibility for transfer of title to ensure termination of liability for the vehicle. In most states, this involves filing a form with the state motor vehicle department which states that the vehicle has been donated. Before donating the vehicle, you should remove the license plates, unless state law requires otherwise. This may help you avoid any liability problems after the vehicle is transferred. 8 Assistance Through the Charity, Through State Officials, and Through the IRS, Charity Assistance, A charity must make available for public inspection its application for tax exemption, its determination letter, and its most recent annual information returns (Forms 990). A charity also must provide copies of these documents upon request (unless it makes the documents widely available). A charity may not charge you for inspecting the documents, but it may charge a reasonable fee for copying and mailing the documents. Note: Certain charities, including churches, synagogues, and mosques, are not required to file exemption applications and annual information returns. State Charity Official Assistance, Many states require charities that solicit contributions to register and file certain documents with a state charity regulator, such as the state attorney general or the secretary of state. Most charities must file in their state of incorporation and in other states where they have activities. Many of the state charity officials provide useful information about charities and fundraisers on Web sites and in brochures and publications. A listing of state charity offices is available through the National Association of State Charity Officials at www.nasconet.org. A listing of state attorneys general is available through the National Association of Attorneys General at www.naag.org. Contact your state charity official if you have a concern or complaint that a charity or fundraiser is not complying with state laws. IRS Assistance, The IRS can answer your tax questions and can provide tax forms, publications, and other reading materials for further assistance. IRS materials are

accessible through the Internet at www.irs.gov, through telephone ordering at (800) 829-3676, and at IRS walk-in offices in many areas across the country. The IRS also must make available the charity’s application for tax exemption, determination letter, and Form 990. If you have a concern or complaint about a charity, write to: IRS Examination Division , Attn: T:EO:E, MC 4910 DAL , 1100 Commerce Street , Dallas, TX 75242, Specialized Assistance on Tax-Exempt Organizations Through the Exempt Organization (EO) Division of the IRS, www.irs.gov/Charities-&-Non-Profits, Customer Account Services, (877) 829-5500 (toll-free), Internal Revenue Service, TE/GE, P.O. Box 2508, Cincinnati, OH 45201, IRS tax forms and publications useful to donors are available on the EO Web site above and through the IRS services noted under General IRS Assistance below. Form 1040, U.S. Individual Income Tax Return , Form 1040, Schedule A, Itemized Deductions , Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes , Form 8282, Donee Information Return , Form 8283, Noncash Charitable Contributions , Publication 526, Charitable Contributions , Publication 557, Tax-Exempt Status for Your Organization , Publication 561, Determining the Value of Donated Property, Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements , Publication 4302, A Charity’s Guide to Vehicle Donations, General IRS Assistance on the latest tax laws, forms and publications, and filing information: www.irs.gov, Federal tax questions, (800) 829-1040, Small business federal tax questions, (800) 829-4933, IRS tax forms and publications, (800) 829-3676,

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