"If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. You must remove the amount of your contribution deduction from your opening inventory. It is not part of the cost of goods sold."
"If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Treat the inventory's cost as you would ordinarily treat it under your method of accounting. For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year."
Publication 526 (2007)
Our
Plans
Windy City Liquidation offers our clients some options for moving this inventory. The difference between the two plans is who owns the inventory. In either case, the physical inventory will likely reside in our warehouse so that is it accessible for our business processes.
The "Your Stuff Belongs To Us Now" Plan
This plan calls for us to purchase your inventory "for cents on the dollar". Well, it is not as bad as it sounds. The price that we pay for your inventory depends on its market value and demand. Certainly the easiest an quickest way for you to liquidate, it does require some agreements and negotiation. Since the inventory is now our property, we will decide how the merchandise will be marketed.
The "Your Stuff is Still Yours" Plan
This plan minimizes your losses, though may not result in as quick a turnaround as you might like. The merchandise remains on your inventory sheet until we sell it. We will place some items in our Amazon powered webstore (large numbers of an item), or use eBay auctions to move them. In both cases, we will be responsible for all aspects of marketing and selling your inventory. We will research, price, take pictures, prepare listings, package, ship, collect, and generally shield you from the business of moving those products. We will absorb the eBay listing fees, final value fees, and PayPal service charges for you. Our commission is 40% of the final sales price. You get a check for 60% of what we get

Liquidation Plans