Colleges and universities must provide (either right on the institutions charitable contribution acceptance form or a separate sheet of paper) motor vehicle, boat, and airplane donors with the following notice:
Tennessen Warning Notice
If you are donating to the [college/university] a motor vehicle, boat, or airplane, you must provide the [college/university] with your Federal Identification Number if you intend to claim a tax deduction of more than $500. The Federal Identification Number will be used by [college/university] officials to report your donation to the IRS, as required by Internal Revenue Code section 170 (f)(12). You do not need to provide your Federal Identification Number if you do not intend to apply for a tax deduction or if the claimed value of the donation is $500 or less. The [college/university] will not use or disclose your Federal Identification Number for another purpose without your written authorization.
Note: Colleges and universities should not provide a "sell" or "use" acknowledgment if the donor does not provide their federal identification number. However, institutions should provide contemporaneous written acknowledgement required under prior law - even without the donors identification number - for donations of $250 or more.