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Deductions & credits
The librarian's estimate of value should be acceptable provided they have prior experience in determining the value of donated books and they are willing to attest and sign Form 8283 for noncash donations in excess of $5,000. The link to the IRS page pertaining to contributions is below and should assist you.
Charitable Organizations - Substantiating Noncash Contributions
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‎April 14, 2023
10:57 AM