What is the procedure when donating gear to a school?

[rappersdelight]

I want to donate heavy studio gear to my alma mater. Usually, they can provide a receipt with the values of items donated.

I want to use this opportunity for tax deductions.

Do I put down the full retail value of used equipment or what I feel it's worth?

Example
Camera stand: $2500? or $500?

[Jim Michael]

The tax value is what you could expect to sell it for, so get some actual completed sales data from ebay and keep that on file along with your receipt from the school. If it all has a pretty high value you might seek an accountant's advice.

[rappersdelight]

Thanks Jim.

[Renato Tonelli]

Be careful not to raise a red flag with the IRS. If it is gear that's worth a lot of money they require that it be independently appraised.