The IRS defines fair market value FMV as the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
This is a vague definition that does not provide much guidance in determining FMV. You may research book values online or at used book stores that specialize in Pastoral books to determine the FMV of your books.
This link Publication 561 (4/2007), Determining the Value of Donated Property has general information that you may find useful.
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