We purchased a new sewing machine on Amazon to donate to a charity because it was on their "wish list" of needed items. I assume that we can deduct the full purchase price, since only a day transpired between receiving the item and delivering it to the charity. However, I don't know if it should be listed as a "cash" donation for the purchase price or a "non-cash" donation for same amount -- and if the latter, how do I describe the "valuation method" of the item?
