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In-Kind Gifts

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In-kind gifts include physical assets, such as collections, equipment, books, works of art, software and other personal or corporate property given to the Mount Washington Observatory for its use or for liquidation. Gifts-in-kind valued in excess of $500 should be accompanied by a deed of gift and the fair market value as determined by the donor. The IRS and the Observatory require that you provide an independent appraisal of gifts-in-kind valued at more than $5,000.

Federal tax law generally allows individual donors who give non-cash gifts to the Observatory to claim a charitable contribution deduction for the fair market value of the gift. Numerous exceptions apply, so please consult your tax advisor for more information.

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Prior to making an in-kind gift to the Mount Washington Observatory, please contact the Mount Washington Observatory Development Office at (603) 356-2137, ext. 218 to determine whether the gift fits the Observatory's unique needs.



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