your car has to run

Nope! As long as it's in good condition and wouldnt take to much $ in parts, they take it to a shop and have a mechanic fix it. Even if it does run, it's taken to a shop to be checked over and given a small tune-up.
It would be a nice thing to do for someone. I'm still in need of money though so I can't just give mine away; my friend could. If I write it off as $2000 how much would I actually get back on my IRS refund??? All of it, 1/3...hardly any??
I know I know, I'll have to call the IRS.