USIS supports other non-profits by donating product and materials received from our corporate donors. Because our mission serves other non-profits and not the private market, our donor partners may qualify for an enhanced deduction.

What is an enhanced deduction? In 1976, Congress passed Title 26 of the US Tax Code, Section 170(e)(3). This law allows corporations to donate excess inventory to qualifying non-profit organizations, and if certain requirements are met, these corporations may deduct the basis of the inventory plus half of the profit that would have been recognized if the inventory had been sold at its fair market value on the date of contribution, not to exceed two times the cost of the contributed inventory.