For most noncash charitable contributions made after June 3, 2004, you must satisfy certain reporting requirements based on the value of the deduction. For contributions that are more than $5,000, you must obtain a qualified appraisal and attach Form 8283, Noncash Charitable Contributions, to your tax return.
You should also note that the American Jobs Creation Act of 2004 altered the rules for contributions of used motor vehicles, boats, and planes after December 31, 2004, for donations made after that date, if the claimed value of the donated motor vehicle, boat, or plane exceeds $500, and the item is sold by the charitable organization, you are limited to the gross proceeds from the sale of that vehicle by the charitable organization.