@Opus 17 wrote:
....If you donate inventory from a business, you don't get any tax deduction at all most of the time, because you already deducted the cost of inventory as business expense so your cost basis in the inventory is zero.....
Taxpayers can generally deduct contributions of inventory if the merchandise is included in their opening inventory; it is then removed from the opening inventory and is not part of the cost of goods sold.
See https://www.irs.gov/publications/p526#en_US_2019_publink1000229740
