MT
← Back to Pipeline
LO

L'Oréal USA

OR (LRLCY)ClientHigh priority

Cosmetics · Prestige & Consumer Beauty · New York, NY

Foreign parent — §170(e)(3) enhanced deduction routes through L'Oréal USA, Inc.

US arm of the world's largest beauty company; frequent packaging redesigns and 2030 '100% waste recycled or reused' goal after missing 2025 targets.

loreal.com

Fit score

95

Owner

Maya Torres

Revenue

$47B

Employees

90K

Est. excess / yr

$42M

Modeled deduction

$25.2M

Buying signals · 1

2030 '100% waste recycled or reused'

ESG commitment

Missed 2025 packaging targets → redesigns strand old SKUs; large divertible waste tonnage.

Detected Jan 15, 2026 · source

Activity

    No activity logged.

Donation lots

Packaging-redesign stock — consumer beauty

26,000 units · Personal Care

Verified

Holiday gifting surplus — prestige

48,000 units · Cosmetics

Filed

§170(e)(3) opportunity

Est. cost basis / yr$17,640,000
Est. fair market value$42,000,000
Enhanced deduction$29,820,000

min(basis + ½(FMV − basis), 2 × basis)

Contacts

No contacts yet.

Outreach drafter

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.