Unused prescription medications have no market value as you cannot sell them and no one would buy them.
The IRS only allows you to deduct the fair market value of donations in kind. Therefore you cannot claim this donation.
The IRS says:
Fair market value
(FMV) is the price that property would sell for on the open
market
. It is the price that would be agreed on between a willing buyer and a willing seller, with neither being required to act, and both having
reasonable
knowledge of the relevant facts.
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