This page explains how different business donations are valued and what documents are needed. Clear records help ensure donations are processed smoothly and correctly. 

Real Estate Donations

How Value Is Set

The value is based on a recent property appraisal. The amount listed should usually match the value used for federal taxes. 

Send the following with CNF-A Business: 

• A property appraisal from a licensed appraiser completed within the last six months
• A copy of the recorded deed showing the transfer date 

For more details on valuation, see Internal Revenue Service guidance . 

Merchandise to Be Sold, Auctioned, Raffled

How Value Is Set 

The value is the lower of: 

• The business cost of the item, or
• The amount of money the organization receives 

The donation date is the day the organization receives the money. 

Required Documents for Merchandise Donations

An invoice on company letterhead showing:

• Each item donated
• The business cost of each item
• The donation date
• A signed Certification of Donation Value 

If items were sold, auctioned or raffled, also include a signed Certification of Proceeds Received. 

Motor Vehicles are not included in this category

New or Used Merchandise Donated 

How Value Is Set 

The value follows federal tax rules and is usually based on the business cost of the item. 

Items that have already been fully written off for tax purposes are not eligible for tax credits. 

Send the following with CNF-A Business: 

• An invoice on company letterhead showing:
  • Each item donated
  • The business cost of each item
  • The donation date
  • A signed Certification of Donation Value 

If items were sold, auctioned or raffled, also include a signed Certification of Proceeds Received. 

Motor Vehicle Donations

Vehicle Donated by a Dealership

Send the following with CNF-A Business: 

• Dealer invoice naming the Neighborhood Assistance Program organization
• Vehicle title showing transfer after registration with the Department of Motor Vehicles
• Signed Certification of Donation Value 

Vehicle Donated by a Business 

Send the following with CNF-A Business: 

• Title or registration showing the vehicle belonged to the business
• Title showing transfer to the Neighborhood Assistance Program organization
• Signed Certification of Donation Value showing the actual or remaining business cost 

Vehicles fully written off for tax purposes are not eligible for tax credits. 

Donated Rent or Lease Space

Professional Services

For professional services, send: 

• A signed SVCSDATA - Professional Contracting Services with the CNF-C Professional Services form. 

If more space is needed, you may also include a spreadsheet. 

Contracting Services

For contracting services, send: 

• A signed SVCSDATA - Professional Contracting Services form with the CNF-D Contracting Services form.

If more space is needed, you may also include a spreadsheet. 

Health Care Services

For professional, contracting, health care, mediation, pharmacy or specialist services, send: 

• A signed Services Contribution Data Sheet (SVCSDATA Physician Specialist, SVCSDATA Medical Mediation Services, SVCSDATA Pharmacist or CNF-H Mediation Pharmaceutical Physician Specialist) with the CNF-B Health Care Providers form.

If more space is needed, you may also include a spreadsheet.