Form 8283 is not required for donations of $500 or less.  See Form 1120-S instructions, Page 31.  "If the deduction claimed for noncash contributions exceeds $500, complete Form 8283 and attach it to Form 1120-S."  When an 8283 is required, "If you donate a qualified vehicle with a claimed value of more than $500, you cannot claim a deduction unless you attach to Form 8283 a copy of the contemporaneous written acknowledgment you received from the donee organization. The donee organization may use Copy B of Form 1098-C as the acknowledgment."

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