Donate a concession trailer when the business behind it has closed

Where donated concession trailers come from

Businesses that closed or changed shape. A food trailer is bought with optimism and a loan, and when the operator moves to a brick-and-mortar location or stops altogether, the trailer sits with all of its equipment still in it.

Churches, schools and civic groups send trailers bought for events that no longer happen. Those tend to be lightly used and in good condition.

Estates and family businesses winding down. A fully equipped trailer is a serious asset and a specialized sale, and most families have no idea what it is worth.

Towed, once it is secured

Most concession trailers are bumper-pull or gooseneck and tow behind a pickup. We match the vehicle to the trailer and cover it.

Two things matter before it moves. Propane tanks must be disconnected and either removed or properly secured, and we will tell you which. Loose equipment inside has to be strapped down, because a fryer that slides in transit does real damage to the interior and to the sale.

Clean it out. Food waste and grease left in a trailer that sits becomes a genuine problem, and the cleanup cost comes straight out of what reaches the cause. Empty the grease trap and the fryers.

What decides what one brings

• The equipment package. Hood and fire suppression, fryers, griddle, refrigeration, freezer, three-compartment sink, hand sink, water tanks, water heater. This is most of the value.
• Fire suppression and hood certification. A current or recent inspection is a real selling point because a buyer needs it to get permitted.
• Generator. An onboard generator that runs widens the buyer pool considerably.
• Health-code build. NSF equipment, proper sinks, sealed surfaces. A trailer built to pass inspection is worth much more than one that will not.
• Trailer condition. Roof, floor, axle and tires. Water damage and floor rot under the sinks are the common faults.

Makes we accept

Buyers name the builder and the kitchen equipment separately.

• Trailer builders: Concession Nation, Cart-King, Custom Trailer Pros, M&R Specialty, Freedom Trailers, Trailer King, Rolling Kitchens, and shop-built trailers on ATC, Haulmark, Pace American and Wells Cargo shells.
• Kitchen equipment: Vulcan, Pitco, Frymaster, Star, Garland, True, Turbo Air, Avantco, Atosa, Hoshizaki, Captive-Aire hoods, Ansul suppression.
• Generators: Onan, Honda, Generac, Kohler.

Manufacturer names appear here so you can find your own trailer. No manufacturer sponsors, endorses or is affiliated with this program.

The paperwork, and what you can deduct

Trailer titling varies more by state than anything else we accept. Some states title every trailer, some only above a weight threshold, and some issue nothing at all for smaller ones. We will tell you which applies where you are, and the state title rules page covers the process. Where there is no title, a bill of sale plus the VIN or serial plate off the tongue is what we need. A concession trailer is heavy enough that most states title it.

Giving Center sells the trailer and your deduction is the gross sale proceeds on Form 1098-C. A fully equipped trailer with working refrigeration and current suppression frequently clears $5,000, which means the IRS requires a qualified appraisal and Form 8283 Section B. That appraisal is your expense and your decision, and on a trailer where the equipment carries the value it is worth having done by someone who can price a commercial kitchen.

Almost every concession trailer is a depreciated business asset. That makes a conversation with your accountant genuinely worth having before the pickup, because business property rules are not the same as personal donation rules.