At what value does donated technology equipment require an appraisal?
At more than $5,000 for an item or group of similar items, so five $1,500 laptops trigger the requirement just like one $7,500 server. The often-cited $500 figure is only the Form 8283 filing trigger, not an appraisal threshold, a distinction spelled out in IRS Publication 526.
How is used IT equipment actually valued?
At condition-driven resale ranges, not book value or replacement cost. Enterprise laptops two to four years old commonly resell for roughly $100 to $350 depending on brand and specifications, and units past five years can drop to $30 to $100. Rapid obsolescence is why original cost is a poor guide to value.
Can nonworking electronics support a deduction?
Generally no. Donated equipment must be in good used condition or better, and devices that fail to power on or are missing key components are treated as having a fair market value of zero. Scrap-grade e-waste provides no meaningful tax benefit regardless of what the hardware cost new.
Does a company donating tech from inventory deduct fair market value?
Not in full. Inventory and other ordinary-income property is deductible at FMV minus the gain that would have been ordinary income on a sale, which often brings the deduction back toward cost. Claiming full FMV on appreciated inventory is a recurring IRS adjustment for business donors.