10 JaxfAir NeWS, NAS Jacksonville, Thursday, March 2, 2006 IRS deduction changes for car donations By LIFELines Research Staff and the IRS If you donate a vehicle (includ- ing a boat or aircraft) to a qualified organization after December 31, 2004, your deduc- tion is limited to the gross pro- ceeds from its sale by the organi- zation. This rule applies if the claimed value of the donated vehicle is more than $500. However, you generally can deduct its fair mar- ket value if the organization: Makes significant intervening use of the vehicle, materially improves the vehicle, or transfers the vehicle to a needy individual in direct furtherance of the donee's charitable purpose of relieving the poor and distressed or underprivileged who are in need of a means of transporta- tion. Boats, aircraft, and other vehicles. These rules also apply to donations of boats, aircraft, and any other vehicle manufactured mainly for use on public streets, roads, and highways. Acknowledgement required. If the claimed value of the car is more than $500, you must have a written acknowledgement of your donation from the organization and must attach it to your return. If you do not have an acknowl- edgement, you cannot deduct your contribution. The acknowledgement must include the following information: Your name and taxpayer iden- tification number. The vehicle identification number or similar number. A statement certifying the car was sold in an arm's length trans- action between unrelated parties. The gross proceeds from the sale. A statement that your deduc- tion may not be more than the gross proceeds from the sale. The date of the contribution. However, if there was signifi- cant intervening use of or materi- al improvement to the car by the organization, the acknowledge- ment does not have to include the information in items 3, 4, and 5 above. Instead, it must contain a certification of the intended use of or material improvement to the car and the intended duration of that use and a certification that the vehicle will not be transferred in exchange for money, other property, or services before com- pletion of that use or improve- ment. This acknowledgement must be provided within 30 days of the sale of the car or, if there is signif- icant intervening use or material improvement of the car by the organization, within 30 days of the contribution. The organization also must pro- vide this information to the IRS. Advancement test Election season about to start - exercise your right to vote ByJOC (SW/AW) Sherri Onorati Navy Voting Assistance Program Marketing Although 2006 is not a presidential election year, the elections being held across the coun- try this year are just as important. The 2006 election season officially starts March 7, with the Texas State Primary. The Navy Voting Assistance Program is com- mitted to making the process of registration and voting as easy as possible for Sailors and their fami- lies. The Federal Post Card Application (FPCA) is available to all U.S. citizens from local voting assistance officers and the Federal Voting Assistance Program (FVAP) Web site at www. fvap.gov. Once filled out, the appli- cations should be mailed to the applicant's local voting official in their state of resi- dence. The 12006-07 Voting Assistance Guide," located on the FVAP site, includes a list of the mailing addresses for local voting officials. "The ultimate goal of the Navy Voting Assistance SProgram is to register every Sailor who is eligible to vote," said Lt. Dave Truman, Navy Voting Assistance Program man- ager, Commander, Navy Installations Command. "Primary elections play an important role in the electoral process," he explained. "The names that represent the parties and appear on the general elec- tion ballot Nov. 7 will be the candidates that were cho- sen during the primary election process." Voters in state primaries Photo by PH2 Andrea Simmons. Navy Reservists from the Southeast Region take the Navy wide advancement exam at NAS Jacksonville Feb. 12. FFSC offers educational and support programs From Staff The NAS Jacksonville Fleet and Family Support Center (FFSC) Life Skills Education and Support Program is the foremost pre- ventive measure for the avoidance of personal and family problems. All FFSC workshops and classes . are free and available to service mem- ,.bers and their families and Department of Defense civilian per- sonnel aboard the base. Pre-registration is required. If spe- cial accommodations or handicapped access is required, please notify FFSC upon registration. The following workshops are avail- able in March: March 13-16, 7:30 a.m. 4 p.m. - Transition Assistance Program (sepa- rating) March 14, 9 a.m. noon Stress Management Class March 20-24, 7:30 a.m. 3:30 p.m. - Command Financial Specialist Training March 27-30, 7:30 a.m. 4 p.m. - Transition Assistance Program (retir- ing) March 28 9 a.m. noon Anger Management Class For further information or to regis- ter, call 542-2766, Ext. 127. Southern Illinois University offers classes on base From the Navy College Office southern Illinois University's (SIU) spring semester has begun. However, it is not too late to enroll and start class this semester in either the Health Care ,.-Management or Electronic Systems Technologies programs. A few seats are still available in each program. Both programs maximize award of academic credit for professional train- ing as well as work experience. The major coursework is taught by SIU -faculty at NAS Jacksonville on alter- nate weekends. Students who are able to attend full-time, complete the 48 semester hours of major course- work in 16 months. Transfer credit from other colleges and universities, CLEP/DANTES testing, military training, and degree related work experience fulfill the 72 semester hours core curriculum and career field electives. Eligible students may apply for military tuition assistance, Veterans' Administration educational benefits, Pell Grants, student loans, and the Illinois Veterans' Grant (for only active duty students whose home of record is Illinois). Tuition is $180 per semester hour. Spring 2006 (March 25 April 23) Health Care Management HCM 360: The UTS Health Care System Electronic Systems Technologies with Specialization in Electronics Management EST 302: Optical Electronics Summer 2006 (May 6 Aug. 20) Health Care Management HCM 340: Marketing for Health Care Managers HCM 390: Managing Human Resources & Labor Relations in Health Care Organizations HCM 388: Legal Aspects of Health Care Electronic Systems Technologies with Specialization in Electronics Management EST 451: Current Trends in Electronics Management EST 388: Legal Aspects of Electronics EST 385: Fiscal Aspects of Electronics Management The SIU office is located in the Navy College Office, Building 110, second floor. The office hours are 8:30 a.m. to 4 p.m. daily. The telephone number is 778-3130. will select their party's can- didates for state and feder- al offices, such as governor, U.S. senator and members of the U.S. House of Representatives. Voter participation is cru- cial in any election and pri- maries are ,no different. The dates for state primaries are spread throughout the year. Visit http://www.cni. navy.mil/NavyVote/Index.ht ml or consult your local Voting Assistance Officer for a particular state elec- tion date or for more infor- mation. "Even though this isn't a presidential election year, it's still extremely impor- tant to be registered to vote," said Truman. "This year, a majority of the U.S. Senate, U.S. House of Representatives and gover- nor seats are being decid- ed." Elections for 33 of the 100 seats in the U.S. Senate, along with the entire U.S. House of Representatives elections will be held Nov. 7. Additionally, there will be races for governor in 36 states, as well as many other state and local elec- tions contested that day. "The privilege of voting is a basic right and responsi- bility of U.S. citizenship," added Truman. "The Navy Voting Assistance program can help Sailors exercise that right." |SNUFF USERS: DID YOU KNOW ?? 144 mg of Nicotine per can of snuff 144 mg nicotine = 80 cigarettes 80 cigarettes (210 cigaretles/pack) = 4 packs Nicotine Contents of I Can ,Snuff 4 Packs f fLigarettes Contact the ell//ess Center for more miformation at 542-52-2 New regulations Restrict talking on Cell Phones on Military Installations. Hands-free kits and professional installation available for all vehicle makes/models Cell-Tel Government Systems 8226-B Philips Hwy, Suite 290 Jacksonville, Florida. Call today for information. www.cell-tel.com 904.363.1111 SIt Mo We are the specialist at VA/FHA loans. We've got the program for you. -ervlc'e CALL or CLICK today while rates are low. A BRIAN TATE- Former H-60 Inst. 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