As I understand it, IRS puts responsibility for value estimate on the donor.
If your local thrift stores are selling LPs for $3 to $5, that's good
enough for them.
Just because "you" wouldn't pay a nickel each for them, if you can defend a
fair market value, that's what you can claim.
If the charity will accept them, you'll get a form that says you gave them
40,000 LP records. It won't say they are scratched, dirty, warped and all
Welk and Crawford.
If your local Antique Mall is selling Glenn Miller Tribute records by West
Bumcreek High School Swing Band for $15, depending on your conscience and
the knowledge of the auditor, you may have quite a tax deduction.
Best of luck! <grin>
"2). We’ll give you an IRS approved tax deductible letter for the full