The re-sale market for Franklin Mint Heirloom Dolls is rather flat right now and the donation value is based on the mode or most common sale number for each doll. Re-sale values now are significantly less than the original purchase price. The current mode is $25 per doll, which is the value the IRS would accept for a tax donation claim. With 8 dolls, that is a donation value of $200.
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