I have some items that I won in drawings (a Go-Pro camera and a laptop). I also belong to an organization that runs an annual event for charity. It's a bicycle tour where the proceeds go to various charities (Make a Wish among them). As part of the fund raising at this event, we usually include a raffle (usually a bicycle donated by a local bike shop).

I was wondering if I donated one or both these items to be raffled off can I take a deduction as a charitable contribution. Could I take the full retail value of the items? What would my organization need to give me as proof?

Scott,

Yes, you can claim the items as a charity donation IF you declared the value of the items on your tax return as income.

Always a catch ;)

Yep! If you did not pay anything for the donation, you have no basis for the value of the property.

And I'm guessing that something like that stands a good chance of triggering an audit.