No guessing, it's true. If it's given away it is charity and if it's discarded and destroyed it is treated differently come tax time. Better to throw it in the garbage. While at university I worked one year as a shoe salesperson at Montgomery Wards. All the returned shoes that had minor problems such as missing eyelets or a sole coming loose in one spot are to be discarded. Another employee and I spent our own time and money repairing several dozen pairs of shoes. We then donated them to both a homeless shelter and the shelter for battered women. When the store manager found out he went nuts. He actually bought a large press and had a blade attached so we could cut the returned shoes in half before we discarded them. We had to keep a track of them and turn in a monthly log to prove they were destroyed rather than donated. Better they be garbage than a donation as far as capital is concerned.
John Thornton