Valuing Your Donation
As part of your donation to the CBTS Library, you should have indicated if you desired an basic inventory of your donated materials for tax purposes. The CBTS Library is not able to provide an appraisal of the fair market value of your donation. If you need an appraisal, you are encouraged to contact a third party prior to delivering your donation. Consulting a third-party appraiser is particularly recommended for donations of rare materials, exceptionally valuable materials, or for donations which may exceed $5,000 in value.
You may also estimate the value of your donated materials yourself. There are a number of good resources available on the Internet that can help you with this. Below is a short list of just a few of these resources.*
- IRS Topic 506 - Charitable Contributions (includes Publication 526 on "Charitable Contributions" and Publication 561 on "Determining the Value of Donated Property")
- Goodwill's "Valuation Guide"
- Salvation Army's Valuation Guide
*CBTS and the CBTS Library are not affiliated with the above listed organizations. Inclusion on this list is solely for reference purposes and does not constitute an endorsement of these organizations. Please consult legal and/or financial counsel if you questions about valuing donated materials.