Is the donor giving you materials worth more than $500.00?  If less than $500.00, the exception you included in your original message (see below) solves the problem.  If more than $500.00, separate the high value items from the low (which I presume would be the items disposed of) and fill out 2 or more forms to handle the situation. 

Since they set the values, it's their deduction to defend if the IRS chooses to audit their return. All you have to do is sign off on the list
they provide.

Judy Turner
Whitefish Bay, WI


--- On Wed, 4/29/09, Gwenyth Haney <[log in to unmask]> wrote: 

> An exception applies to items
> having a value of $500 or less if the donor identified the
> items and signed the statement in Section B, Part II, of
> Form 8283. See the instructions for Part II. "
> 
> Thanks-
> Gwen Haney
> 
> Community Collections Manager
> Dayton History


      

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