Where can I claim a deduction for a musical instrument to a middle school? Can I deduct the total value $2,999.00 posted on the receipt?

[Carl]

You can only claim the FMV of the instrument at the time you donated it. That will be quite a bit less than what you paid for it brand new of course. Also, if you designated the recipient of your donation, then it's not a donation and is not deductible at all. It would be considered a gift.

[tubacat77]

Ok, the school gave the donation value of $2999.00 - that is what their Financial Manager posted as the item value on the 2017 donation receipt they gave me.  (I had bought the tuba a decade ago and hadnt played in a year so wanted it to go to a good 'home' with the school band.)
I was told that this could be a tax deduction, so I dont understand your part of the reply:  "if you designated the recipient of your donation, then it's not a donation and is not deductible at all. It would be considered a gift."  
Apologies - I've never donated anything of this value and sure could use a wee $$$ break if I could get it  : /   ... Thanks for responding

[Carl]

If you donated it to the band, with the instructions that it was for a specific student, then it's not a donation. It's a gift and not tax deductible. If you donated it to the band/school and allow them to do as they please with it, then no problem as a deduction. If you donated it to the band boosters (which is a separate organization from the school) and the band boosters is a registered 501(c)3 organization (most are, but not all) then it's a deductible donation.
When you mentioned a receipt earlier, I assumed you were talking about the receipt you received when you originally purchased the instrument. Use the donation value on the receipt given to you by the recipient of the donation, and you'll be fine.