I donated a new C-PAP machine to a charity. What value should I place on it on my 2021 income tax return?

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    Did you see how much it can be purchased for used? Did you get a receipt? Jan 22, 2022 at 22:21
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    CPAP machines are generally sold only by prescription from a physician, and are generally not available on the open market for anyone to purchase, whether for personal use or for donating to a charity. So, how did you acquire a new CPAP machine? Jan 22, 2022 at 23:16

1 Answer 1


Fair Market Value.

Basically, the amount of money the charity would have spent had they bought a similar product on eBay. For audit purposes you'll probably want to keep both the documentation of the donation that describes the machine, and some screenshots of comparable sales that you used to determine the FMV.

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