Thank you everyone for your valuable insight on this topic. We have 501(c)(3) pending and are working with a fiscal sponsor so donations are deductible. Stephen of BNB raises a good point so we'll provide them with our thank you letter/form and let them decide on the issue of deduction.

While contemplating this question and your responses I decided to take advantage of this gorgeous fall day in upstate NY ny taking a ride over to the shop in question. And I'm happy to report that this visit got some results. We are now partnering with them to surprise 15-20 kids with shiny "new-to-you" bikes this holiday season!!

The great news for us and the kids we'll surprise.

Matt
Utica Bike Rescue


On Thu, Oct 10, 2013 at 1:50 PM, Stephen Bosco <stephen@bikesnotbombs.org> wrote:
Hi Matt,

Your question got forwarded to me--

In my years processing bike donations for BNB, I've had a few bike shops that seemed to care a lot about getting a tax donation receipt for their bikes, but from my knowledge of business tax law, I don't think it matters.  Here's why:

A business has a "cost of goods sold" that they pay for their inventory.   That number gets subtracted (along with other expenses) from their gross sales in order to arrive at a net profit figure, on which they are taxed.   If they buy bikes (and never successfully sell them), that's automatically reflected in net profit that doesn't get realized.  

And, on a related note- if the shop is donating bikes that they didn't buy, (i.e. customers abandoned them at the shop), they can't deduct the value of those either, because they have "no basis" in the bikes.  

So if I read the question correctly, you want to approach this shop and regale them with all the benefits of donating these old bikes.   Unfortunately, I don't think a reduction in tax liability is one of them.  

And my disclaimer:  I'm not a CPA... if you want to know for 100% sure, you'll have to check with one of them!

Stephen 


--
Stephen Bosco
Bike Donations Coordinator

Bikes Not Bombs
284 Amory St.
Jamaica Plain, MA 02130
p: 617-522-0222
f: 617-522-0922

On Thu, Oct 10, 2013 at 11:08 AM, Sarah Braker <sarah@bikesnotbombs.org> wrote:
Thought you might have some knowledge to share on this...


---------- Forwarded message ----------
From: Andrew L <breathingplanet@gmail.com>
Date: Thu, Oct 10, 2013 at 12:06 PM
Subject: Re: [TheThinkTank] Donations from Businesses
To: The Think Tank <thethinktank@lists.bikecollectives.org>


not sure....  good question!

we get bikes on occasion from about 3 local shops and they have never asked or cared.
others have never approached us.

Andrew
TBR


On Thu, Oct 10, 2013 at 11:55 AM, Matt VanSlyke <matt@uticabikerescue.org> wrote:
ThinkTank,
I have been trying to research this and I'm not really finding a complete answer. Perhaps some of you have personal experience/knowledge that can help. There is a bike shop in my City that has a stockpile of used bikes in a warehouse and they've expressed some interest in donating them to our community bike shop. Does anyone know specifically what the tax advantages are for the business that donates? I know how it works for individuals but I don't know how it works for a business. 

Does anyone have epxerience with this?

Thanks,
Matt 

--
Matt VanSlyke
Utica Bike Rescue
714 Washington Street, Utica, NY 13502
Learn. Earn. Ride.

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Matt VanSlyke
Utica Bike Rescue
714 Washington Street, Utica, NY 13502
315.525.9554
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Learn. Earn. Ride.