Donating RVs, Boats, and Airplanes: The Rules That Differ from Cars

The IRS treats RVs, boats, and airplanes under the same Form 1098-C framework as cars, but the higher per-unit values mean nearly every donation in this category crosses thresholds that ordinary cars do not. Here is what changes.

The $5,000 appraisal threshold

If your claimed deduction for a single donated vehicle exceeds $5,000, you must obtain a written appraisal from a qualified appraiser. The appraisal must be conducted no earlier than 60 days before the donation date and must be attached to Form 8283 with your tax return.

For passenger cars this is rarely triggered — most cars sell at auction for well under $5,000. For RVs (frequently $15,000–$80,000) and boats (frequently $5,000–$200,000), it is the default situation.

Who counts as a "qualified appraiser"?

The IRS definition is specific. The appraiser must hold a recognized professional appraisal designation, regularly perform appraisals for compensation, and have demonstrable experience with the type of property being appraised. For RVs, look for an NRVIA-certified RV inspector and appraiser. For boats, look for a SAMS or NAMS marine surveyor. For airplanes, an AAEC-certified aircraft appraiser.

The "donee organization" must be capable of receiving the asset

Most car-donation charities cannot accept aircraft. They have no hangar, no transport pilot insurance, no FAA paperwork capacity. The IRS does not care about your good intentions if the donation cannot be effected — pick a charity that genuinely accepts and processes the asset class. National organizations to consider:

• RVs: Habitat for Humanity Cars for Homes, Goodwill Auto Auction, Charity Motors
• Boats: Boats with Causes, Marine Industries Association affiliates, U.S. Sea Cadets
• Aircraft: Civil Air Patrol, Veterans Airlift Command, Wings for Hope

Salvage and lien considerations

Boats and RVs are far more likely than cars to carry liens — finance terms run 15 to 20 years on motorhomes and yachts, and donors often forget the loan is still active. The lender must release the lien before any donation is valid. Salvage-titled vehicles can sometimes be donated (auction routes only) but the deduction will reflect salvage value, often a tenth of clean-title value.

Sales tax and registration

Several states (Florida, Washington, California) impose use tax on the recipient of a donated boat or aircraft based on its fair market value. The donor is generally not liable, but reputable charities will disclose this and factor it into their decision to accept the asset. Confirm before signing.