I am considering donating a print to a non-profit (EIN 36-3634283 - 501 3c) organ. I want to get credit for the VALUE of the print ($1,300) not what I paid for it. The print meets the capital gain property definition and has been held more than a year. What confuses me is the related use rule. I was considering donating the print to a non-profit foundation, to use as art display in the nursing home (not to be sold for the foundations bank account). Or are the IRS rules so narrow that I Can only donate the print to some type of an art museum. Thank you for your input.