Am aware of several organizations who have received rent free
office & storage space that has been tax deductible to the
owner of the property.  Current rental value is used as
amount [value] of donated space.  The value of the donated
space may also be used as "in-kind service" in meeting grant
requirements for matching funds.

Check IRS Bulletins available at IRS web site for detailed
information regarding donations.

Rose Marie Martin, Administrator
GERMANNA FOUNDATION, INC.
PO Box 693
Culpeper, VA  22701
E Mail: [log in to unmask]
Web Page: http://www.summit.net/GERMANNA/
Phone: 540-825-1496      Fax: 540-825-6572
--- On Fri, 3 Jan 1997 21:45:01 -0800  Max van Balgooy
<[log in to unmask]> wrote:

>Has anyone run into this type of donation:
>
>A local businessman is willing to let us use part of his
building for
>museum storage.  Rather than rent the space from him, he's
interested in
>letting us use it for free.  Is the donated space
tax-deductible?
>
>Thanks for any advice or suggestions.
>
>Max van Balgooy, President
>Cooper Regional History Museum
>Upland, California
>[log in to unmask]
>(909) 982-8010
>

-----------------End of Original Message-----------------

-------------------------------------
Name: Rose Marie Martin
E-mail: [log in to unmask]
Date: 1/4/97
Time: 3:53:35 PM

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