The 8-acre auction lot typically would be packed with cars this time of year.

The adjoining Volunteers of America office would be lined with donors looking to beat the year-end deadline for a tax write-off while also helping the needy.

But a change in the federal tax code this year has hurt the multimillion-dollar operation that converts donated cars into human services.

Beginning Jan. 1, a person who donated a car was able to deduct only the amount the charity sells it for, not the Kelley Blue Book value, or any other measure of fair-market value.

The law was intended to stop those with clunkers from claiming the cars are worth as much as models in mint condition.

So if Keith Jones’ 1995 Chevy Lumina is worth $1,200 but sells for a few hundred, he must deduct the lower amount.

To some, like Jones, it’s no big deal.

"It’s been sitting in my driveway for the past five months," said Jones, a North Side resident, of the Lumina he donated yesterday.

"If it’ll help somebody and help me, that’s just fine," he said. "Anytime you can get a break against Uncle Sam, that’s a Christmas blessing."

Not everyone is as benevolent, however.

More than 5,000 cars a year typically were donated before the law changed, generating profits of more than $2 million, or a third of the charity’s annual revenue, the organization has reported. This year, 2,500 cars have been donated.

"This lot would be full. That lot would be full," said Cindy Miller, director of auto donations, scanning her facility at 5640 W. Broad St. "It hurts me because of the things we might have to cut or reduce."

The average car sells for $500, which translates into about 300 meals at a homeless shelter, said Jim Hartman, Volunteers’ vice president.

"The largest impact has been in the higher-priced cars that would translate into a heck of a lot more meals," Hartman said.

In addition to chilling donors’ philanthropy, the law has created new bureaucracy.

"We do have to notify the donors," Hartman said. "There’s multiple mailings that go out — a receipt, thank-you letter and notification of the (sale) price."

Donors are now also responsible for filling out the new IRS tax Form 1098C for car deductions greater than $500.

Goodwill Columbus also has felt the pinch, expecting 60 percent fewer car donations for the week ending yesterday compared with last year, said spokeswoman Caroline Markworth.

And donations have dropped by almost half at the National Kidney Foundation of Ohio, whose board anticipated the falloff and adjusted the budget, said director Orelle Jackson.

"I don’t really see a huge incentive for the donors to do this anymore," she said.

Volunteers of America has pushed the tax benefits of donating for years and will continue to do so, Hartman said.

"You have to appeal to the public. Certainly, the tax deduction is to get their attention, and the rest is about the programs."

Typical auctions bring in 200 buyers. Twice-yearly "Best of the Best" auctions, which offer vehicles in the $3,000 to $5,000 range, bring 700 to 800 people and produce 80 percent of vehicle revenues.

"It’s still a very viable program and a great way to dispose of a used car," Hartman said. "And ultimately, that translates into social-service programs to our neighbors in need."

dnarciso@dispatch.com