A product is worth what it sells for. If you think your Junkecraft is
worth $100,000, sell it for that and donate the 100 large to the
charity. Then write off your donation.

One of the fund raising appeals is that is cheaper to donate than to sell. All
that moorage, insurance, maintenance, repairs,
brokerage commissions, etc,.......

If you donated your Parker to a local charity, and they sold the boat for
$25,000 to a boat dealer from NYC who put it on a trailer, hauled it to NY, and
resold it for $50,000........what was it worth?