I don’t know how the rules work now, but back in the '80s the company I worked for donated a lot of stuff, primarily to universities. We would give them a detailed description of what we were giving them and they’d write us a letter back that thanked us for the donation and included the detailed description, but never placed a value on it. We did that ourselves.

Perhaps it’s different now, but it was in the '80s when Clinton was Governor. It seems to me that having the recipient place a value on a donation is not much of a check as institutions that rely on donations know that their contributors want a high value and are likely to accomodate them to keep the goodies coming.

And I suppose it’s possible the company I worked for wasn’t doing it quite right - but I handled several of these and the universities never once asked whether they should provide a valuation; they just didn’t as a matter of course.

I do remember this story circulating years ago, probably during one of Clinton’s presidential campaigns. Mine are ~$3 new.