Amends the Internal Revenue Code to exempt donations of motor vehicles to charities from the limitations and substantiation requirements applicable to such donations if: (1) the employees of the charity are solely responsible for, and perform substantially all of the services for, the daily operations of the charity's vehicle donation program; (2) the charity does not regularly use the property or services of a third party in carrying out its vehicle donation program; and (3) not more than 20% of the annual net proceeds from the sale of donated motor vehicles is paid to third parties for services used by the charity's vehicle donation program.