Churches file Copy A of Form 1098-C with the IRS by February 28 to report the sale or use of a donated vehicle.
Generally, you must furnish Copies B and C of this form to the donor no later than 30 days after the date of sale if box 4a is checked, or 30 days after the date of the contribution if box 5a or 5b is checked. If box 7 is checked, do not file Copy A with the IRS and do not furnish Copy B to the donor. You may furnish Copy C to the donor.
The donor is required to obtain Copy C or a similar acknowledgment by the earlier of the due date (including extensions) of the donor’s income tax return for the year of the contribution or the date that return is filed. File Copy A of this form with the IRS by February 28, 2018. If you file electronically, the due date is April 2, 2018.