I think that's rather nitpicking. If I buy a box of copy paper for my church (which I have) for $25 at Staples, you could just as easily say that anyone on eBay will pay less because they are looking for a bargain so it's not really worth $25. The fair market value is not necessarily the lowest possible bargain price for an item.
The IRS actually has an entire publication on how to determine FMV for donated items.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p561.pdf">https://www.irs.gov/pub/irs-pdf/p561.pdf</a>
"Fair market value (FMV) is the price that property would sell for on the open market. It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having reasonable knowledge of the relevant facts."
"Factors. In making and supporting the valuation of property, all factors affecting value are relevant and must be considered. These include:
• The cost or selling price of the item,
• Sales of comparable properties,
• Replacement cost, and
• Opinions of experts."
"The cost of the property to you or the actual selling price received by the qualified organization may be the best indication of its FMV. However, because conditions in the market change, the cost or selling price of property may have less weight if the property was not bought or sold reasonably close to the date of contribution.
The cost or selling price is a good indication of the property’s value if:
• The purchase or sale took place close to the valuation date in an open market,
• The purchase or sale was at “arm’s-length,”
• The buyer and seller knew all relevant facts,
• The buyer and seller did not have to act, and
• The market did not change between the date of purchase or sale and the valuation date."
