He can't. It has to be a non-profit organization to get a tax write-off.
That is known as a gift and it is not deductible. The tax code allows deductions for charitable contributions because congress wants to encourage charity, but congress doesn't care if you give a gift to a friend and so no tax deduction is allowed.
You can only get a deduction for charitable contributions to non-profit organizations, then it needs to be in "good" shape.
uh...the only way is if the person is a charitable org.
period.
Otherwise all car transfer's would be "donations"
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