Gifts of Tangible Personal Property
Items of personal property, including art objects, collections, antiques, or rare books can be donated to SOHO. If it can be established that the item's use is related to SOHO's exempt purpose, you can take a deduction for the item's full fair market value. If it cannot be established that the item's use is related to SOHO's exempt purpose, then you can only deduct your cost basis in the item.
For more information - contact Bruce Coons, Executive Director
Bruce.Coons@SOHOsandiego.org