Guide for Claiming Inventory Deductions Offered by NAEIR.

By donating unproductive inventory to charity, a business can earn a federal income tax deduction under Section 170 (e)(3) of the Internal Revenue Code. Examples of unproductive inventory include nonmoving stock, discontinued SKUs or slow sellers. GPAs may receive a free guide that includes step-by-step instructions on the donation process as well as a formula for calculating a company's potential tax savings. To obtain a copy, call the nonprofit National Association for the Exchange of Industrial Resources at 800/289-4551.