[rface]

sorry for being "snippy"

You may have a point - but, this is not how this is set up.

maybe this is how it works:

The document is sold for ...let's say...$100k.Maybe Rush says...I donated a document worth $100k, so I get a $100k deduction.

The buyer also has donated $100k to a tax-deductable charity so he gets $100k deduction...(this is done all the time at "Charity auctions")... I don't think it matters if the "artwork" or the document has an intrinsic value....

Here's a link to the entity that is auctioning off the document:

[rednesss]

Donations are only tax deductible if you received no "goods or services" for your donation. Since you are buying something that now has intrinsic value, like buying a famous baseball, you have an asset. The buyer can not take a tax deduction for purchasing an asset.