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.

The list of desirable products for our non-profit members is as endless as the charitable needs of the various communities we support. We choose not to cherry-pick or accept only new-in-box items. Instead, we use our resources to effectively and efficiently help our members reduce various inventory management expenses. Donor surplus, outdated product, customer returns, blemished or slightly damaged items, cancelled contracts, and certain types of scrap are all included in the type of product we handle. In short, our donors can enjoy reduced storage and disposal costs, up to double the tax write-off, and the benevolence from supporting those in need.