Receiving a Car as a charitable gift in PA?

I have a room mate who needs a car for work and school. He is currently temporarily disabled, physically and will never return to his regular job. We live in PA. A friend in NJ has a vehicle (car) that her father is willing to 'give' as a charitable donation, and will need a legitimate receipt for tax purposes. Anyone know the easiest way to do this, legally?

Thank you

I don't believe that there is one.

To get a tax deduction, the car must be given to a charitable organization. It can't be given to an individual. Also, giving to a charity with the express directions that they give it to a certain individual also cancels out the deduction.

He could give it out of the goodness of his heart and not worry about the deduction but I do not believe that there is any way for him to give your roommate the car and get a tax deduction.

You can't. Donations to individuals, rather than to registered charities, are NOT deductible as charitable donations, no matter what the circumstances are or how worthy the recipient is.

There is no way to claim a charitable deduction when the property is given to an individual. You can only get it when donating to a charitable organization.