Rick:
Legally, you can claim full book price (assuming the cards are in typical condition for 1990 cards) for a donation. Now I prefer not to give only those out but bulk such as that does bulk up our giveaway bags.
I know there is a max amount of money you can claim. There were many threads on the CU Boards back in the day on this subject. And the new tax laws do change some of this.
You can use whatever number for donationsl you want but that's one reason donations do work for junk wax cards and all those numbers are between you, your accountant, the IRS and your God (if you do believe)
Rich
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Last edited by Rich Klein; 12-19-2018 at 11:54 AM.
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