re: Act of donation for a boat questions...

Yeah.. probably easier to sell it for a dollar. Louisiana considers a sale between private parties (no dealer) as a "casual" purchase and no taxes are due on the value of the boat or amount of sale either. It's a pain in the azz to deal with going to Baton Rouge to Register it though and you have to get your local parish stamps first. Make sure you get the trailer VIN info on the bill of sale too for the Office of Motor Vehicles. I believe you will pay taxes on the sale price or value of the trailer.