Well, the value of the vehicle is debited against a fixed asset account for the vehicle.
The question is what to post the credit entry against.

If it's a donation, then I suggest the credit is posted against an income received account named "Donations Received".
If it is financed via a loan which is not expected to be repaid within the next year, the credit is posted against a long term liability account.
If there is an expectation that the loan is repaid within 12 months, the credit entry should be posted against a current liability account.