
BOAT DONATION INFORMATION:
One of the most frustrating times of boat ownership is the process of selling
the boat. Selling your boat through a yacht broker takes a long time, and you
have to pay a sales commission. Your boat has to compete with all the other
boats for sale by the yacht broker, who knows very little about your boat, and
the true market value.
Selling your boat through an Ad in a publication takes a long time, and you have
to deal with every 'tire kicker' that comes along. Using an e-mail address in
your Ad exposes you to a large number of potential scam artists.
Donating your boat to the Classic Yacht Foundation is quick and easy. More
importantly, you are able to claim 100 percent of the appraised value against
annual federal taxes. And, you can apply this tax savings up to 50 percent of
your adjusted gross income annually, with a five year carry forward for any
remaining balance not immediately deducted.
The donation process is: (1) The Classic Yacht Foundation will determine if your
boat is appropriate for the Foundation's needs. If the Classic Yacht Foundation
agrees to accept your boat as a donation, (2) you will be required to obtain a
qualified appraisal for the boat. The appraisal must occur within sixty days of
the donation date to qualify as fair market value. You must have owned the boat
you are donating for more than one year, and (3) you then only need to return
the Deed of Gift form that we will provide to you. It is that easy.
The Classic Yacht Foundation on selected yachts can offer 'significant
related use' for the charitable contribution. This allows the donor to take a
deduction on the 'Cost Basis' or the 'Fair Market Value' of the yacht, whichever
is less. A marine surveyor must be hired to establish the value of the gift. We
will 'certify the use of the donation' in an acknowledgment letter for use of
the yacht in our yacht restoration program.
If the total claimed value of all property contributed exceeds $500, you must
submit IRS Form 8283, Non-Cash Charitable Contribution, with your tax return. If
the claimed value of one item or group of similar items, other than publicly
traded securities, exceeds $5000, you must obtain a qualified appraisal and have
Section B of Form 8283 completed by the appraiser and the donee organization.
The appraiser must certify that his relationship to the donor and donee is such
that a reasonable person would not question his independence as an appraiser. He
must also declare that he holds himself out to the public as an appraiser, that
he is qualified to make appraisals of the type of property being valued, and
that the appraisal fees were not based upon percentage of the appraised property
value.