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USA Swimming Autographed Backpack and Merchandise
# 853204 Online ItemDescription
USA Swimming training backpack autographed by Nathan Adrian, Rowdy Gaines, Elizabeth Beisel, and Ashley Twichell. Package also includes USA Swimming drawstring bag, swim cap signed by Aaron Piersol, insulated water bottle, and USA Swimming Foundation swim cap.
Additional Information
Donors who purchase items at a charity auction may claim a charitable contribution deduction for the excess of the purchase price paid for an item over its fair market value. The donor must be able to show, however, that he or she knew that the value of the item was less than the amount paid. For example, a charity may publish a catalog, given to each person who attends an auction, providing a good faith estimate of items that will be available for bidding. Assuming the donor has no reason to doubt the accuracy of the published estimate, if he or she pays more than the published value, the difference between the amount paid and the published value may constitute a charitable contribution deduction.
U.S. Masters Swimming
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