Not always.  Some items drop in value over time.  ...
bclee
Level 2

Deductions & credits

Not always.  Some items drop in value over time.  For example, if you bought a new PC in 1998 for $1000 and it was still new in the box, it could not be fairly valued as $1000 today.  The donation value of an item is what it is worth on the date it was donated.

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