According to Andy Finch.
>
> Remember, the IRS code doesn't say that a gift must be used forever.
> Disposing of a gift, even within two years, therefore doesn't
> automatically disqualify the deduction.  But if the intent from the start
> is simply to facilitate the deduction, rather than the institutional
> mission, and if there's a pattern of such donations and disposals, etc.,
> etc., then there could be problems.  Presumably one could cobble together
> a rationale that the pieces were "used" while they were in the
> institution's possession -- but give the IRS credit for some common sense.
>

And also, it would be WRONG. Pretty simple.

We were recently given a donation of a broken fax machine for
our "take apart table" and the donor wanted a tax letter for
$50. I say if it's still worth $50 to someone, we shouldn't be
letting kids go at it with a screwdriver!

Carol Ely
Virginia Discovery Museum
Charlottesville