The following questions and answers related to road map donations are based on information in relevant IRS publications. They are not intended to be relied on as tax advice. If you are in need of tax advice, please contact the IRS, your accountant, tax attorney, and/or tax preparer.

Are cash donations I make to the RMCA tax-deductible?

If you itemize deductions on your Federal income tax return, any monetary donations you make to the RMCA, including your annual membership donation, may be tax-deductible pursuant to the IRS rules for monetary donations.

Are road map donations I make to the RMCA tax-deductible?

If you itemize deductions on your Federal income tax return, the value of any road maps that you donate to the RMCA may be tax deductible as donated property pursuant to the IRS rules for donated property.

How are road maps valued for tax purposes?

For Federal income tax purposes, the amount of any non-cash charitable contribution is generally the fair market value of the property at the time of the contribution. In figuring Fair Market Value, you must consider all the facts and circumstances connected with the property, such as its desirability, use, and scarcity. Depending on the circumstances, road maps can be valued for income tax purposes either as ordinary household items or as collectables. Appraisals are generally not necessary for items of property for which you claim a deduction of $5,000 or less per tax year. However, you generally will need an appraisal for donated property for which you claim a deduction of more than $5,000 in a single tax year. For more detailed information, see:

IRS Publication 561 (4/2007), Determining the Value of Donated Property, Revised: February 2020.
Note: the IRS requirements cited above were the requirements in effect at the time this information was added to our website, and may not reflect subsequent changes made by the IRS. Therefore, we recommend anyone contemplating taking a tax donation for donations of road maps go to the IRS website (or your tax professional) to obtain the requirements in effect on the date of their donation.

When is a map a household item versus a collectable?

Maps start out their lives as ordinary household items. However, at some point, some become collectable. An unorganized stack of maps can reasonably be considered household items. On the other hand, if the maps are organized as a collection, or part of a collection, then they are considered collectables, rather than household items.

How to Figure the Fair Market Value of household items?

The Fair Market Value of Household items for tax purposes, is often known as “thrift shop value.” The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Rather, it is what the item would reasonably sell for in a thrift shop. You can only take a deduction for household goods donated that are in good used condition or better… If any items are valuable because they are old or unique, they should be valued under the rules for collectables, rather than household items.
The IRS usually only requires a qualified written appraisal of a collectable item, or collection of similar collectable items (such as a map collection), in cases where a tax deduction in excess of $5,000 is claimed on a tax return. The $5,000 figure is in regards to a single tax year.

How to figure the Fair Market Value of collectables?

Many kinds of hobby collections may be the subject of a charitable donations. The IRS notes that many of the elements of valuation that apply to paintings and other objects of art also apply to miscellaneous collections, such as road maps. Like many other collectors’ items, the value of a road map depends on demand, its age, and its rarity. Another important factor is the map’s condition. The IRS gives the example that “there is a great difference in the value of a coin that is in mint condition and a similar coin that is only in good condition.” The same is true with road maps.
The IRS suggests using publications to help you determine the value of many kinds of collections include catalogs, dealers’ price lists, and specialized hobby periodicals. However, there are not any published price guides for collectable road maps at this time. In the absence of written price guides, the best source of information available is comparable eBay sales. The more similar the map sold to the one you have, the better comparison it makes. It is important to use actual sale prices, not listing prices, which have little relevance to value. The value of an item is usually determined by selecting comparable sales and adjusting the prices according to the differences between the comparable sales and the item being evaluated.

For further information, see IRS Publication 561 (2/2020), Determining the Value of Donated Property

Appraisals are not necessary for items of property for which you claim a deduction of $5,000 or less. However, you generally will need an appraisal for donated maps for which you claim a deduction of more than $5,000 in a tax year.

Who determines the Fair Market Value of any maps I donate to the RMCA?

You do. It is up to you to place a value on any maps you donate to the RMCA. Under federal law, taxpayers are responsible for valuing any goods they take as a deduction as a charitable donation on their income taxes. The IRS does not accept appraisals of donated items made by the recipient of those donated items. Thus, as the non-profit entity that receives the donated maps, it is inappropriate for the RMCA to assist you in their valuation.

Will I receive an acknowledgment of my donation from the RMCA?

Yes. When the RMCA receives a donation from you, you’ll receive a receipt acknowledging your gift from the RMCA. You can choose whether that receipt will be electronic or paper. Be sure to retain your receipt. At the end of the year, if you itemize deductions on your taxes, you may be able to claim a tax deduction, and you will need your receipt as documentation. For any advice regarding the preparation of your taxes, please consult a reputable tax advisor.

How long will it take for the RMCA to send me an acknowledgment of my donation from the RMCA?

• For cash donations made electronically, acknowledgment will typically be sent by email within one business day of receipt.
• For cash donations mailed to the RMCA, please allow up to two weeks for a paper acknowledgment to be created and delivered by USPS. If you make a cash donation and need a receipt soon, please provide an email address to which an electronic receipt can be sent.
• For road map donations, acknowledgment will typically be sent by email within one business day of receipt or by mail in one or two weeks, if you do not provide the RMCA with an email address.

What information will be contained in the receipt for any cash donations to the RMCA?

Pursuant to IRS guidance, your receipt will contain:

1. a statement that the RMCA was the charitable organization that received the donation;
2. the amount of the cash contribution that it received from you;
3. the date that the RMCA received the donation; and
4. a statement that no goods or services were provided to you by the RMCA in exchange for your contribution, if that was the case

(The IRS rule for contemporaneous written acknowledgments are contained in Section 170(f)(8) of the Internal Revenue Code and Section 1.170A-13(f) of the Income Tax Regulations.)

What information will be contained in the receipt for any road map donations made to the RMCA?

As above, your receipt will contain:

1. a statement that the RMCA was the charitable organization that received the donation;
2. a description (but not the value) of the non-cash contribution it received from you;
3. the date that the RMCA received the donation; and
4. a statement that no goods or services were provided to you by the RMCA in exchange for your contribution, if that was the case.

The standard description of the non-cash donations received will be general, such as “10 road maps” or “box of road maps.” If you wish to have more detailed documentation of the items you donate to the RMCA, we will be happy to oblige you to the extent we can. In such case, please include with your donated items an inventory and/or description of the item(s) in your donation. If the inventory matches the items received, the RMCA will return a copy of it to you stamped with an acknowledgment of receipt, attached to the standard donation receipt. Because the RMCA is not authorized by the IRS to appraise donations, the RMCA will not acknowledge any inventory that includes valuations of the items therein.
(The IRS rule for contemporaneous written acknowledgments are contained in Section 170(f)(8) of the Internal Revenue Code and Section 1.170A-13(f) of the Income Tax Regulations.)

Where can I seek further information regarding valuation of items that I donate?

The IRS has several publications that address how to value items that you donate to charity. They are:

• IRS Publication 526 (2019), Charitable Contributions and
• IRS Publication 561 (2/2020), Determining the Value of Donated Property.

Note: the IRS publications referenced above were the versions in effect at the time this information was added to our website, and many not reflect subsequent changes made by the IRS. The RMCA cannot give you tax advice, and none of the information above should be construed as such. If you need further information regarding any of the issues in these IRS publications or any other tax advice, please check with the IRS, your accountant, and/or your tax preparer.

Information on this website about tax benefits relates solely to US residents. RMCA welcomes members from other countries, including Canada, but they are advised to check the tax deductibility in their home country.