You can still get a tax deduction up to the market value of your donated boat or vehicle

Donating your boat to a “Qualified User Non Profit” like Challenged America, and the keyword here is “user”, you could receive a much higher tax deduction.  Depending on the condition of the donated boat or vehicle, and if we use it in our program,  you could get a tax deduction as high as the appraised or market value of your boat, see IRS publication 526 on charitable donation, under exception #1 (page 8, column 2)

Disclosure: This is not a tax advice, please consult your attorney and/or CPA with the information