The short version
We are a qualified charity
Computers with Causes is a program of Giving Center, a 501(c)(3) nonprofit, EIN 92-1162407. Gifts to Giving Center can be deductible under Internal Revenue Code Section 170.
You need to itemize
A donated computer is a noncash gift. Noncash gifts are deductible only on Schedule A, so you need to itemize to claim one.
You set the value
The deduction is usually the fair market value of the equipment on the day you donate it. You determine that value. We do not appraise.
Keep the paperwork
You will get a written acknowledgment from us. Depending on value, you may also need Form 8283 and, above $5,000, a qualified appraisal.
What changed for 2026
The One Big Beautiful Bill Act changed charitable deductions starting with the 2026 tax year. The basic rules under Section 170 still apply, but four changes affect donors.
Gifts from 2025 or earlier follow the rules that applied in that year. The floors and the cap begin with the 2026 tax year.
Who can deduct a donated computer
Individuals who itemize can deduct the fair market value of a computer they donate. Most people now take the standard deduction, and for them a donated computer will not change their federal tax. That is still a good reason to donate. It just means the deduction may not apply to you.
Itemizing tends to make sense when your mortgage interest, state and local taxes, medical costs and charitable gifts together add up to more than your standard deduction. Your tax preparer can tell you which way comes out ahead.
- Itemizers: deduct fair market value on Schedule A, above the 0.5% floor
- Standard deduction filers: no deduction for donated property
- Sole proprietors and partnerships: the deduction passes through to the owners
- C corporations: deducted on the corporate return, subject to the 1% floor and 10% limit
How to find fair market value
Fair market value is the price a willing buyer would pay a willing seller for the item as it is, on the day you donate it. For used computers that is usually far below what you paid. Technology loses value quickly, and the IRS expects the number to reflect the item's age and condition.
IRS Publication 561 explains how to determine value. For computers, the most reliable evidence is what the same model in similar condition has actually sold for recently.
We can't set the value. The IRS does not allow the charity receiving a gift to appraise it for the donor. The value you claim is your responsibility.
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1
Find the exact model
Look for the model number on the bottom of a laptop, the back of a tower, or in system settings. Note the processor, memory and storage.
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2
Look up completed sales
Check sold listings, not asking prices, for the same model and configuration in similar condition.
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3
Adjust for condition
Lower the value for cracks, dead batteries, missing chargers or faults. A computer that doesn't power on is usually worth little.
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4
Write it down
Save screenshots of the sales you used, with dates. This is your record of how you reached the value.
Records the IRS expects
The paperwork depends on how much you deduct for a single item or a group of similar items, such as several laptops donated in the same year.
Your written acknowledgment
After we receive your donation, Giving Center sends a written acknowledgment. It includes the donor's name, Giving Center's name and EIN, the date received, and a description of the equipment, such as the type, brand and model.
The acknowledgment states that no goods or services were provided in exchange. It does not state a dollar value, because that is yours to determine.
Form 1098-C is not used for computers. That form is only for donated cars, boats and airplanes.
Good used condition
The IRS treats electronics as household items. A household item is deductible only if it is in good used condition or better when you donate it. An item that doesn't meet that standard can be deducted only if you claim more than $500 for it and attach a qualified appraisal.
A working laptop with normal wear meets the standard. A computer that doesn't power on, or has a broken screen, often won't. You can still donate it, but you may not be able to deduct it.
Business and corporate donations
For equipment a business used and depreciated, the deduction is generally limited to the remaining tax basis, not current market value. Equipment that has been fully depreciated may produce little or no deduction, even when it still works.
C corporations that donate inventory, meaning items held for sale to customers, may qualify for a larger deduction under separate rules. Those rules have strict requirements for how the charity uses the items. Ask your tax advisor before you rely on them.
Many businesses donate retired equipment for reasons beyond the deduction: avoiding disposal costs, meeting reuse goals, and getting a certificate of data destruction, which we provide on request.
- Deduction is usually limited to remaining tax basis
- Fully depreciated equipment may deduct little or nothing
- C corporations: 1% floor and 10% of taxable income limit
- Certificate of data destruction available on request
Timing and limits
A donation is generally deductible in the tax year the charity receives it. If you ship near the end of December, the date we receive it can decide which year it counts for.
Total charitable deductions are capped at a percentage of AGI, and noncash property often falls under the lower limits. Amounts above the limit can usually be carried forward for up to five years.
Shipping costs
Donors ship at their own cost. Unreimbursed shipping costs may be deductible. Ask your tax preparer. If we reimburse your shipping, that cost is not deductible.
Before you file
- Confirm you will itemize this year
- Keep the written acknowledgment from Giving Center
- Keep your record of how you found fair market value
- File Form 8283 if you deduct more than $500
- Get a qualified appraisal if you deduct more than $5,000
- Check that each item was in good used condition or better
- Ask your tax preparer about state rules and unreimbursed shipping costs