Erin,

As the entity receiving the donation, you cannot provide the valuation.

I always tell families that they need to consult with their tax professional. But, just FYI - and you can choose how much of this to share with the family with the disclaimer that you are not a tax professional - if the family plants to claim less than $500, no "proof" is needed except for your donation receipt. Items over $500, but less than $5000 need to be itemized on the appropriate tax form. (The family should keep their proof of what they are claiming in case of an audit.) If they are wanting to claim more than $5000 for any ONE item, there are additional forms that need to be completed, and the family will need to get a third party appraisal of the item. The receiving agency will have to sign the tax form once the appraisal is complete.

Here is the contact info for someone who has done these type of appraisals - he will do them remotely.

Bernard M. Sencer, ASA, AAA, President

Sencer Appraisal Associates, Inc.

92 Reid Ave.

Port Washington, NY 11050

Tele: (516) 944-9456

Cell: (516) 729-7884

FAX: (516) 767-2112

Email: xxxxxx@optonline.net

www.AllEquipmentAppraisal.com

But, be aware that there is a fee, and the fee may offset any tax savings. In most cases it only pays to go through that process for new power wheelchairs or other very expensive, new items. Also, the appraisal must be done BEFORE the item is in The Chapter's possession.

The depreciation on assistive technology is pretty darn steep, so unless it is brand new, never used, you must depreciate the item pretty steeply. Just watch a couple items on ebay and see what they sell for - not what someone is asking, but what it actually sells for.

So, the family is responsible for determining the value, and depending on what amount they are claiming, there are different levels of proof and tax forms that need to be completed.

Also, be careful about giving tax advise as everyone's situation is different. Sometimes is it all for naught because the patient actually does not have a tax bill?

Sorry for the long winded answer!

Antoinette Verdone, MSBME, ATP

Assistive Technology Consultant

ImproveAbility, LLC

Phone/Text: 512-522-1705

Email: xxxxxx@improveability.com

Web: www.improveability.com

Fax: 888-501-1009

Address: 7301 Burnet Rd, Suite 102-265, Austin, TX 78757

DARS Provider# 1-274278960-0-000

"One cannot consent to creep when one has the impulse to soar" -- Helen Keller

-------- Original Message --------
Subject: Donating equipment
From: "Erin Singleton" <xxxxxx@communitymedical.org>
Date: Mon, July 02, 2012 3:35 pm
To: <xxxxxx@alsa.simplelists.com>

Hi everyone,

I know this is a question we have probably discussed in the past but I need a refresher and am hoping someone might have a sheet they can send me!

Do you provide anything to the patient’s family when they wish to donate their loved ones old equipment? Anything showing their donation and the value maybe? If so where do you determine the value? Do you call the manufacturer? I have a patient who may donate her mother’s EyeMax but prior to calling her I’d like to know if there is something I should provide. Amy it seems like you posted something once???

Any help is appreciated thanks!

Erin Singleton M.A., CCC-SLP
Neuroscience Outpatient Rehabilitation Center
2335 East Kashian Lane, Suite 301
Fresno, California 93701
Office: (559) 459-6056
Fax: (559) 459-2957
Email: xxxxxx@communitymedical.org

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