Publication 561, Determining the Value of Donated Property
This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.
Other Items You May Find Useful:
Publication 526, Charitable Contributions
Schedule M (Form 990), Noncash Contributions
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
Form 8283, Noncash Charitable Contributions
Comment on Publication 561
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