Gift Writeoff - by retail value or cost?

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I have an LLC for a card game I created...when I first printed the game, I wrote off the cost of printing the cards.

Fast forward a few years, I'm shutting down the business, and donated the cards to a charity. They asked me for the retail value of the donation, which is obviously quite a bit higher than the printing cost.

My question is, can I write off the retail value of the gift, or would that be 'double dipping' (because I both wrote off the cost once and then again with the gift)?

Any help would be greatly appreciated - thanks!
 

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