The answer to this question depends on whether the church sells the vehicle without any significant intervening (between the date of the donation and the disposition of the SUV) use or material improvement. If such a sale is made, the donor’s charitable deduction cannot exceed the church’s gross proceeds from the sale, as reported by the church to the donor on Form 1099-C. If the church does not sell the SUV, (the church keeps the vehicle or gives or sells it at a low price to needy individuals), the donor’s charitable deduction is limited to the vehicle’s fair market value. This value may be determined by using an established used-vehicle pricing guide. Dealer retail value cannot be used to determine the fair market value of a vehicle.