not a gift of cash.
your deduction is not the value shown on those receipts
Generally, contributions of property are valued at FMV (fair market value) at the time of the donation.
However, there are exclusions. Property that would create ordinary income is limited to its basis.
Ordinary income property is property that you would have recognized ordinary income or short-term capital gain had you sold it at fair market value on the date it was contributed. Thus, if you would have sold the produce for $75, and your basis in growing it was $25. The donation would be $25. FMV of of $75 minus the $50 of "ordinary income" that would have been recognized had you sold it, equaling your basis of $25.
If your basis in growing it is $0 then the deductible amount of the donation is $0 All of the potential income would be ordinary income.
See Publications 526 and 561.
