ONLINE-ADS>> Giving banners to nonprofit orgs

aaronsf_at_ix.netcom.com
Tue, 13 May 1997 18:29:35 -0500 (CDT)

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A friend asked me this interesting question recently, and I couldn't answer.
If a site donates banner ads to a nonprofit organization (with the nonprofit's
OK), are the banners tax-deductible as a charitable contribution? Let's
assume that the site assigns the banners a value equal to the lowest CPM that
it realizes from sales to paying advertisers. But let's also assume that
these banners are excess inventory. If they would otherwise go unsold, do
they have any value? (My first impulse is to say yes, just as unsold and
soon-to-expire goods from a retail store still have some value.) Does anyone
have experience with this matter, or know of a relevant IRS ruling?

aaronsf_at_ix.netcom.com

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