Even though the consignment shop did not purchase the items,
they may donate them and claim a deduction if they are the owner of the items
at the time they are donated.
The donation amount would be based on the fair market value
of the items at the time of the donation, not on the price paid to purchase the
items. This is true no matter who is
donating items to charity. If you as an
individual received a gift that you decided to donate to charity, you would not
have purchased the item. You would value
your donation based on the fair market value of the item.
