What’s An Allowable In-Kind Donation and What Is Its Tax Deductibility?

	Allowed?	Amount of Deductibility
Clothes	Yes	Depends on condition and age of clothes. Difficult to determine.
Supplies & Materials	Yes	What would you pay for it at a store if it is new or craigslist if it isn’t new?
Cars	Yes	Kelly Blue Book value for same make, model, year, condition.
Real Estate	Yes	--
Consultant Services	No	Pro-bono services are not eligible for charitable deductions.
Event Space	No	Same as pro-bono services.