[BroadHopper]

I had an old sailboat, since the manufacturer went out of business back in the 70's, some of the parts were getting difficult to replace. So I donated it to the Eagle Scouts in Maine back in the late 90's. I was able to write off the fair market value on my income tax plus they came and get the boat which had no trailer. The Eagle Scouts by the way still maintain and use the boat for training.