At 10:19 PM 1/17/97 -0500, you wrote: >Just a quickie; donations in exchange for goods are only tax-deductible in >the amount that the donation exceeds the fair market value of the goods >received. Understand and agree. On the other hand, since there will be no record of me sending a "gift" to a recipient, whether they do or don't deduct an amount they donate to the library is their business, not mine. I don't get involved in the personal relationships between others and their taxing agency. Of course I'm sure there are a buncha IRS (the USA tax agency) folks watching on here and ready to jail us all. Oh, well. o-) dan Dan Lester [log in to unmask] In the kingdom of the blind the one-eyed man is king.