That may depend on the source you hope to get help from. Ask what they require. My guess is that at minimum they would want an evaluation from a physician, and possibly from an occupational therapist, physical therapist, or certified handicapped driving evaluator if the wheelchair user will ever drive the thing. If the van is coming through the VA or your state rehabilitation agency your counselor will probably refer you to their own evaluators.
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All you need is a script from your doc to get the tax break on mods. This may not be enough for another funding source though. Docs gave you good info re other situations.