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Please see for reference the IRS publication 526 - http://www.irs.gov/pub/irs-pdf/p526.pdf
If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction.
If you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction.
Property is capital gain property if its sale at fair market value on the date of the contribution would have resulted in long-term capital gain. Capital gain property includes capital assets held more than 1 year.
When figuring your deduction for a gift of capital gain property, you generally can use the fair market value of the gift.
So - if you held the ramp more than a year - you may deduct its fair market value.
Please be aware of reporting requirements:
You must complete Section B of Form 8283 for each item or group of items for which you claim a deduction of over $5,000.
The organization that received the property must complete and sign Part IV of Section B.
If an organization, within 3 years after the date of receipt of a contribution of property for which it was required to sign a Form 8283, sells, exchanges, or otherwise disposes of the property, the organization must file an information return with the Internal Revenue Service on Form 8282, Donee Information Return, and send you a copy of the form.
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