Determining the Value of Donated Space

This publication is designed to help donors and appraisers determine the value of property, other than cash, that is given to qualified organizations. Grantees may find this information useful when questioning the value of donated space. It also explains what kind of information a filer must have to support the charitable contribution deduction claim on a tax return.

Determining the Value of Donated Space. U.S. Treasury/IRS. 2008. English.

Last Reviewed: September 2008

Last Updated: November 13, 2014