If Flacco never takes the keys and directs Chevrolet to donate the car to charity, then the car never existed as far at Joe Flacco and the IRS are concerned.

FORBES: Tax Implications Of Joe Flacco's Super Bowl MVP Award

Clients are required to complete a car maintenance class and donate three volunteer hours to Wheels of Success per month.

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If Flacco never accepts the keys to the car and instructs Chevrolet to donate it to charity, he qualifies to exclude the income from his tax return.

FORBES: Tax Implications Of Joe Flacco's Super Bowl MVP Award