As TaxPro pointed out, the donee does not need to provide the value, BUT they DO need to provide a description of the property. I don't think "5 bags" qualifies as a description.
<a rel="nofollow" target="_blank" href="
https://www.law.cornell.edu/cfr/text/26/1.170A-13#f">https://www.law.cornell.edu/cfr/text/26/1.170A-...>
