Retirement tax questions

You must donate the item so that the church owns it free and clear, and can do whatever it wants with the item, including selling it, giving it to someone else, or smashing it, and you have no future claim over the item.

 

If you only donate the use of the item, or if you make a conditional donation (it can stay in the church office but you can take it back if the situation changes) then it is not deductible.