Automotive Donations!

Individuals as well as businesses may donate vehicles to the Frederick County Mechanical Trades Foundation Inc. which will then be used as appropriate in the Automotive Technology and Collision Repair programs at the Career & Technology Center. 

How do I donate?
Individuals or businesses interested in donating a vehicle to the Frederick County Students Mechanical Trades Foundation should contact Karla Eshelman at 240-236-8473 to make arrangements. 

• The donor must provide a clear title – or - a title and lien release provided by the lending institution listed on the title. 
• Vehicles must be delivered to the Career & Technology Center by the donor (which may include towing)
• Donors will be provided with a letter acknowledging the receipt of the vehicle including the make, model and VIN number of the vehicle

How will my donation be used?
Depending on the mechanical and cosmetic features of the vehicle and the educational needs of the classes, vehicles will likely be put to use in the educational setting in a varied time frame that could range from four weeks to a year.  When the educational value of the vehicle has been exhausted, vehicles are disposed through a local scrap yard or wholesaled.  The proceeds of their disposal funds student scholarships, provides support for the SkillsUSA student organization, purchases equipment and supplies to extend opportunities in the automotive programs, and supports initiatives at the Career & Technology Center.

Is my donation Tax Deductible?
Yes, the Frederick County Students Mechanical Trades Foundation Inc. is a 501c3 organization.  And because donated vehicles are used in the Automotive Technology and the Collision Repair programs at the Career & Technology Center the vehicles qualify as having a “significant intervening use” meaning that you should be able to deduct the Fair Market Value (FMV) of the vehicle. 
While deductions for a donated car, boat, or airplane with a value over $500 are generally limited to the gross proceeds from their sale by the qualified organization, donations to the Frederick County Students Mechanical Trades Foundation qualify under Exception 1 (pg. 8) of IRS Publication 526 “Charitable Contributions” to use the Fair Market Value (FMV) as the basis for a deduction. 
Guidelines for determining FMV are provided on pages 10-11 of IRS Publication 526 “Charitable Contributions”.
We recommend that donors check with their accountant or consult with a tax advisor prior to claiming any deductions

IRS Publications:
IRS publication 561 “Determining the Value of Donated Property”  page 5
IRS Publication 526 “Charitable Contributions” page 8/exception #1

Automotive value web sites:
www.kbb.com
www.edmunds.com
www.redbook.com.au/