Subject to current IRS and tax regulations, items donated to the Oakland Museum Women’s Board White Elephant Sale are tax deductible for income tax purposes at their present fair market value. The Internal Revenue Code places the responsibility for estimating fair market value of the property received upon the donor. The Oakland Museum Women’s Board is a 501©(3) nonprofit. Federal Tax ID Number EIN: 94-3102469.
Tax laws frequently change. Before making a donation, please consult with your tax advisor.
The White Elephant Sale does not provide appraisals or evaluations of donations for income tax purposes.
- The White Elephant Sale does not provide appraisals or evaluations of donations for income tax purposes.
- All donations are final. Please carefully check and consider all donations, as we cannot guarantee that we will be able to locate items that are unintentionally donated.
The Oakland Museum’s Women’s Board (“OMWB”) will accept bequests of the contents of deceased donors’ homes for the White Elephant Sale (“WES”) subject to the following policies:
1. Bequests to the OMWB/WES must be in writing and comply with all California legal requirements. The written bequest may be either part of a will or trust document or a separate document that is incorporated into any will or trust document.
2. Access to the deceased donor’s home must be provided through the executor or deceased donor’s attorney. The OMWB/WES is not responsible for securing the home, for the contents of the home, or for damage or injury in the home. The OMWB/WES will not act as executor.
3. Friends or relatives may claim specific items among the contents in the home as specified in the written bequest. The written bequest may also identify friends or relatives who may claim items of their choice in the home. Any arrangements to claim items not specified in the requests: a) must be made through the executor or deceased donor’s attorney; b) must be cleared in advance by the OMWB/WES; and c) may be supervised by the OMWB/WES.
4. The OMWB/WES will sort and remove wanted items from the home, but is not responsible for cleaning the home and for removing or disposing of unwanted items.
5. As with any donations to the WES, the bequest is tax deductible under the Internal Revenue Code based on the present fair market value of the donated items, and it is the donor’s responsibility to estimate the fair market value. The OMWB’s Federal Tax ID Number is: 94-3102469.