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