Illuminating Light, a registered 501(c)(3) nonprofit, accepts vehicle donations from individuals, dealerships, and corporations — a straightforward alternative to wholesale or trade-in, with a real tax benefit attached.
Individuals: because your vehicle goes into direct charitable use rather than being sold at auction, you may be able to deduct its full fair market value — not just resale price — under IRS vehicle donation rules (Form 1098-C).
Dealerships and businesses: a vehicle donated from inventory is generally deductible at cost basis rather than retail value, because inventory is ordinary-income property. We would rather tell you that up front than overstate it. Your tax advisor will confirm the treatment for your situation.
Illuminating Light manages title transfer and provides all required IRS documentation, including Form 1098-C, within 30 days.
Free up lot space and stop absorbing depreciation and floor-plan costs on units that aren't moving — donation is often simpler than wholesale.
Fill out the form below with vehicle details — single units or fleet/bulk donations both welcome.
We'll follow up promptly to confirm details and arrange transfer at a time that works for you.
Receive an initial donation receipt at transfer, and Form 1098-C within 30 days for your tax filing.
We recommend confirming your specific deduction amount with your tax advisor or CPA.
EIN 88-1376863 · IRS determination letter available on request. Interested in where donated vehicles go? See our community vehicle program.
