If I donate diapers to an IRS qualified charity, how do I calculate their fair market value?

[brian-bordieri]

I know how much I paid for the diapers, but that doesn't seem to be the amount I can write off.

[Ashby · Accepted solution]

If your diapers are brand new in the box/bag, you can deduct the price you paid. The fair market value would be the going rate for new diapers (what you paid) and if you choose "comparable sales", it's also the price you paid.