Contributions to the Atlanta Alliance on Developmental Disabilities (AADD) are qualified for tax-deductibility under IRS regulations, Section 501(c)(3).

AADD's tax ID number (EIN) is 58-0641496.

The receipt that is normally left when donations are picked up is valid, per IRS regulations, for donations valued at no more than $249.99. If you determine that the value of the items donated at any one time exceeds this amount, you should print a detailed receipt form or secure one from AADD. You need to complete the form and mail it to AADD, where it will be verified, signed, dated and returned to you. (AADD also keeps a copy on file.) See details below.


The following information is provided for general use and should not be considered tax advice.

1. Determining Value
   Per IRS rules, valuation of any in-kind, non-cash donation is the responsibility of the donor; the recipient charity can not attest to valuation of any donated item. As a result, all questions about tax deductibility should be directed to a qualified tax specialist or accountant.
   
   
2. Fair Market Value
   Generally, individuals can deduct, as a charitable contribution, the fair market value of donated in-kind items such as clothing and household goods. Fair market value, per IRS guidelines, is the amount that the item would sell for in its present condition in a thrift store or consignment shop. Items must be in "good" or better condition, per IRS guidelines.
   
   
3. Donations Valued at Less Than $250
   AADD routinely provides donors with a receipt form which they keep for their records. They should enter the pick-up date and other information on the receipt and keep it, with a list of the donated items. Donors are encouraged to ALWAYS keep a list of donated items.
   
   
4. Donations Valued at $250 or More
   If a donor determines the value of a donation to be $250 or more, and intends to claim that donation as a tax-deductible donation, IRS rules require that the donor have a signed receipt from the charity. Upon request, AADD will provide donors with a "Detailed Receipt Form" on which they can list the items donated. AADD will confirm the donation (not the value) and return the signed form to the donor. AADD also keeps a copy on file. You can print the form yourself: (Print Detailed Receipt Form - PDF format)
   
   To print a PDF formatted document, you will need to have Adobe Reader. If you do not have this on your computer, you can get a free, secure download from the Adobe web site: ADOBE READER
   
   
5. Donations Valued at $500 or More
   According to the IRS, you must file Form 8283 if the amount of your deduction for all non-cash donations is $500 or more. Please note that this form must be sent to the charity for verifying signature; AADD can not initiate the use of this form.
   
   
6. Donations Valued at $5000 or More
   An appraisal of any in-kind donation valued at $5,000 or more, with the exceptions of publicly traded securities, is required by the IRS. This includes donations of vehicles.
   
   
7. Ordinary Income Property
   Donations of ordinary income property have limitations. For example, for items of business inventory, works of art created by the donor, and capital assets held 1 year or less, the deduction is limited to the Fair Market Value minus the amount that would be ordinary income or short term capital gain if the property were sold at its fair market value. Check with a tax professional.
   
   
8. For more information see a professional tax advisor and the following
   IRS publications:
   
   
   • IRS Publication 526 "Charitable Contributions"
   • IRS Publication 561 "Determining the Value of Donated
   Property"
   
   • IRS Publication 4302, "A Charity's Guide to Car Donations”
   • IRS Publication 4303, "A Donor's Guide to Car Donations”
   • IRS Form 8283 "Noncash Charitable Deductions" and Instructions IRS forms may be printed directly from the excellent IRS site, which is located at:
     http://www.irs.ustreas.gov/formspubs/index.html
     
     
9. Vehicle donations.
   At present, AADD will accept vehicles ONLY IF THEY WILL SELL FOR OVER $2,500 AT AUCTION. Special procedures are required; for information,
   call 404-881-9777 Ext. 209.