USA Metal Fabrication Shop - Charitable Material Donations

[CaroFab]

I own a small metal fabrication shop and would like to donate leftover materials to my state's high schools, community colleges, public universities, and jail and prison vocational programs. Typically what would be donated would be metal that was left over after the completion of a job. Are things like this tax deductible and if so would there be any depreciation on the materials?

Any help would be greatly appreciated, thank you.

 

[Das_Dumped]

You've technically taken the deduction in the form of paying overage on material that was not used (you've expensed the full amount of material paid for). Therefore, you would not receive a tax deduction for donating excess material.