How to Properly Value Non-Cash Donations: A Guide for Nonprofit Organizations

ARTICLE | October 31, 2025

When a generous donor approaches your nonprofit with an offer to contribute a residential property, a collection of vintage jewelry, or excess inventory from their business, the excitement of receiving such a substantial gift can quickly give way to uncertainty. How exactly do you determine what these tangible assets are worth? For many nonprofit organizations, non-cash donations represent a valuable but often underutilized source of support, primarily because the valuation process can seem daunting and complex. Yet understanding how to properly value these contributions is essential—not just for your donors who seek tax deductions, but also for your organization's financial integrity and compliance obligations.

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