Can I deduct the value of unsold inventory if it's donated to a charity? Where do I enter this? Is it a personal deduction or other?

[Opus 17]

If you have a choice of showing $10,000 revenue against $5000 of inventory, of which $1000 was destroyed or donated; or showing $10,000 of revenue against $4000 of inventory, plus a $1000 donation on your schedule A, you will be better off donating the inventory from the business because of the additional savings on the 15% SE tax.

[Opus 17]

I mean, tax-wise, if you deduct the cost of inventory, and can't sell the items, it doesn't matter if you burn it, shred it, or donate it.  You don't take an extra deduction either way.  Donating it is probably the morally superior position, but it doesn't save any money.