Write-down inventory — seasonal footwear

Submitted

Allbirds, Inc. · Footwear · Overstock · 7,200 units · 30 SKUs

Origin San Francisco, CA · new unopened

Submitted

Matched

Scheduled

In transit

Delivered

Verified

Filed

MissionMatch

Best-fit vetted 501(c)(3)s by category, geography, capacity, and §170(e)(3) compliance.

Soles 4 Souls

Vetted 4.9

Redistribution · Nashville, TN

Footwear-native redistribution; global relief, brand-safe.

95% matchproposed7,200 units

SimpliShip

Warehouse to community in as fast as 48 hours.

Logistics scheduled once matches are accepted.

§170(e)(3) — filed as proof

Cost basis$180,000

Fair market value$430,000

Enhanced deduction$305,000

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

Form 8283 sectionB

Appraisal requiredYes (>$5,000)

Donee use statementPending

StatusPENDING

Tax year2026

Lot summary

Units7,200

SKUs30

CategoryFootwear

ReasonOverstock

Allocated7,200 units

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.