Individuals and corporations can change and save lives by donating unused equipment or unsold inventory and supplies. Such gifts can be effectively used by the recipient for humanitarian, educational, or operational purposes.

Example 1:
An individual works for a corporation and notices unsold inventory or overstocked equipment that may be donated to the Church's humanitarian efforts. The donor contacts LDS Philanthropies, which determines that Church Humanitarian Service can direct the items to those in need. The items are immediately picked up and distributed to Third World countries, free of charge, where the donated items can literally save and change the lives of those in war-torn or disaster locations. Medical equipment, first-aid supplies, children's books, and computers are just a few examples of noncash items needed for humanitarian service around the world.

Example 2:
A corporation donates scientific or computer equipment to a Church-sponsored school, such as Brigham Young University, to provide students with access to the latest technology for research and higher learning.

The typical donor:

			Has a desire to benefit a charitable cause.
			Is sensitive to the needs or plight of others.
			Has access to unused equipment or unsold inventory.
			Sees an opportunity to distribute goods.
			Wants to help a corporation make a tax-wise donation.

Gift features and benefits:

			Demonstrates the corporation or individual is socially conscious
			The donor may receive a charitable tax deduction for the noncash gift

How Do I Make a Gift of Equipment or Inventory?
Gifts of equipment—such as medical devices, scientific instruments, computers, and machinery—can be transferred to the Church or one of its institutions either as an outright gift or a bargain sale. LDS Foundation will be pleased to assist you in reviewing the type of equipment or particular piece of equipment you wish to donate to determine if it is an appropriate gift to the Church or one of its institutions. If you wish to make a gift of equipment, discuss details regarding delivery with an LDS Philanthropies professional.

How Do I Make a Gift of Equipment or Inventory Using Gift-Planning Tools?
Equipment can make an ideal gift at death by Will or Revocable Trust. A gift of equipment made through your will or trust allows you to use and benefit from the equipment during your lifetime. Then, at your death, the equipment is transferred to the Church or one of its institutions. In some situations, equipment can also be used to fund a life-income gift such as a Charitable Remainder Unitrust.

Other Facts You Should Know about a Gift of Equipment or Inventory
For tax purposes, you must obtain your own appraisal from a qualified appraiser, based on the type of equipment or inventory given, to determine the fair market value you claim on your income tax return. Your tax return must include IRS form 8283 signed by your appraiser. Determining the value of a charitable donation for tax deduction purposes should be done in consultation with an accountant or legal advisor. It is also essential that your professionals determine if your gift will make you liable for any state or federal taxes. An appropriate form of ownership-transfer document should be properly completed and delivered to LDS Philanthropies along with other pertinent documents.