Goods purchased for children at Christmas through Angel Tree-type program, via Bridging the Gap - are they charitable donations though not given to Bridging the Gap?

[meli_21]

Items purchased were for children of families registered for assistance with Bridging the Gap. Items purchased included clothing, jewelry, shoes, bicycle, camera, radio.  The items were returned to Bridging the Gap for the parents to pick up and wrap as Christmas gifts.  Can my expenses for these purchase be considered towards charitable contributions?

[NancyG]

Yes.  They are non-cash contributions to Bridging the Gap.  Use the date of purchase and the purchase price as the donation amount.  The method of determining amount of donation would be "comparable sales".