Donating building materials
Varies
Can You Write Off Donating Building Materials?
Short answer: Yes, at fair market value if you itemize; Habitat ReStores accept leftover lumber, cabinets, and fixtures.
Contractors who donate inventory deduct only their cost, and can't also include it in cost of goods sold.
Records to keep: Keep receipts, statements, and a note of what each cost was for. Compare itemizing to the 2026 standard deduction ($16,100 single / $32,200 joint) before you claim.
Donating building materials
Varies
Individuals / Personal Taxes
Yes, at fair market value if you itemize; Habitat ReStores accept leftover lumber, cabinets, and fixtures.
Business justification
Yes, at fair market value if you itemize; Habitat ReStores accept leftover lumber, cabinets, and fixtures. Contractors who donate inventory deduct only their cost, and can't also include it in cost of goods sold.
Category
- Personal Tax Deductions