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OTHER ASPECTS OF DEDUCTIBLE GIVINGguide lists the sales price for a car that is the same make, model, and year, sold inthe same area, and in the same condition, as the donated car.”In this guidance, the IRS hypothesized two individuals, each of whom contributeda used car to a charitable organization. Donor A consulted an establishedused-car pricing guide, which listed $4,500 as the current sales price for acar of the same make, model, and year as A’s car and sold in A’s area, if the car isin excellent condition. The guide listed $3,000 as the current sales price for sucha car if it is in average condition. The guide was silent as to the sales price for acar that is in poor condition.This guide states that a car is in excellent condition if it has no defects. A vehicleis in average condition if it has some defects, yet remains safe to drive. A vehicleis in poor condition if it requires substantial mechanical or body repairs or isunsafe to drive.Donor A’s car was in average condition. The car of another donor, Donor B,was in poor condition. Thus, the fair market value of A’s car, and the amount ofthe charitable contribution deduction (assuming that A itemized deductions),was $3,000. The IRS observed that Donor A also could have determined the valueof the car by any other reasonable method. Because the guide did not provide avalue for a car in poor condition, Donor B had to establish the fair market value ofthat car using some other method that was reasonable under the circumstances.This is not only a matter for donors; it can be important to donee charitableorganizations if they participate in the valuation process. In one situation, a representativeof a charitable organization, who administered a program involvingcontributions of used vehicles for the organization, overvalued gift property byproviding donors with a pricing-guide value for vehicles in excellent condition,even though “some of the vehicles were not able to be driven and were sold forscrap.” 98 This individual was subjected to the penalties for aiding and abettingunderstatements of tax liabilities. 99 The IRS observed that this individual “madeno attempt to provide donors with the more relevant, and much lower[,] . . .wholesale or salvage value of the donated automobile[s].”§ 10.2 CONTRIBUTIONS BY MEANS OF AN AGENTDeductible charitable contributions can be made to 100 or for the use of 101 the recipientorganization. In connection with the former approach, a charitable organizationmay receive charitable contributions by means of an agent. The IRS wrotethat it is “well established” that a charity can use an agent for this purpose. 102In fact, however, there is little law on the point, although the matter has come tothe fore in the context of charitable contributions of used vehicles. 103Agency is a fiduciary relationship resulting from the manifestation of consentby one person (the principal) to another (the agent) that the agent shall act on98 Tech. Adv. Mem. 200243057.99 See § 10.14, text accompanied by notes 251–257.100 See, e.g., Chapter 4.101 See § 10.3.102 Priv. Ltr. Rul. 200230005.103 See § 9.25. 368