USA Donation vs Material Write Off

[PKart]

If an art dealer donates a frame to a non profit art organization like a museum, is it better to use it as a donation or a supply (material) write off?

 

[bklynboy]

It should be accounted for as a donation. From a tax perspective you get a write-off for the FV at time donated and if this is higher than what you paid would be more benefivial. I dont think this is a write-off for tax purposes any way as you donated the item.