Compliance
Every donation is filed as proof. Enhanced §170(e)(3) deductions modeled, Form 8283 section assigned, appraisal and donee use-statement tracked — audit-ready.
Total deduction
§170(e)(3) modeled
FMV documented
fair market value
Filed
returns filed
Use statements
donee confirmations
Tax year
current
How the enhanced deduction works
A C-corporation donating inventory to a qualified 501(c)(3) for the care of the ill, needy, or infants may deduct the lesser of:
Option A
cost basis + ½ × (FMV − basis)
Option B — cap
2 × cost basis
Deductions over $500 require Form 8283; items or groups over $5,000 require a qualified appraisal (Section B).
| Donation lot | Company | Basis | FMV | Deduction | 8283 | Appraisal | Status |
|---|---|---|---|---|---|---|---|
| Holiday gifting surplus — prestige FY2026 | L'Oréal USA | $840,000 | $2,100,000 | $1,470,000 | Section B | Required | filed |
| Restructuring surplus — prestige skincare FY2026 | Estée Lauder | $720,000 | $1,850,000 | $1,285,000 | Section B | Required | filed |
| Packaging-redesign stock — consumer beauty FY2026 | L'Oréal USA | $390,000 | $910,000 | $650,000 | Section B | Required | documented |
| Professional pro-pack revision stock FY2026 | Wella Company | $210,000 | $470,000 | $340,000 | Section B | Required | documented |
Figures modeled on IRC §170(e)(3) enhanced deduction for C-corporation inventory donations to qualified 501(c)(3) organizations. Informational only — not tax or legal advice. Validate treatment with a qualified tax professional.