I've been reading and It seems you can......but it has to be in inventory for an amount of time.
I don't think you can just clean out unit, put good stuff in store, take stuff your store doesn't sell to donation site and right of FMV.
I haven't got all the way thru the codes. I'm confused because one says one thing and another seems to contradict it........
Contradiction is what the IRS does best.. I believe that there is no rule stating how long a business has to keep inventory before it can be donated. For items like clothes, I just send it straight to another thrift store if it comes in and I can't, or won't sell it. I get enough clothing in each locker to cycle through, or "cover" the deduction. Another advantage to starting a "business" is that you get 100% FMV as a sole proprietor rather than 15%..