The tangible personal property donated is unrelated to the charity’s operations and will cause the asset to not qualify for a fair market value deduction
Property that can be physically handled is referred to as tangible personal property; improvements and real estate are not included (buildings and permanent structures). Tangible personal property examples include Antiques, Artwork.
The deduction must be reduced if the tangible personal property is unrelated to the charity's exempt purposes by the amount of gain that would have been long-term capital gain had the item been sold at its fair market value on the date of the gift.
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