We regularly feature answers to questions from readers in our “To the Point” column. The full list can be viewed here. Here are a few questions recently received from readers. Who determines the value of in-kind contributions? Our 501(c)(3) opera company has received donations of items for a fund-raising auction and food and wine for the event. We have also received meals and costumes for out-of-town performers. Do we set the values or do the donors? –From the Website. Normally, the donor sets the value of in-kind donations in order to claim a charitable contribution deduction. If the donor intends to claim a deduction of more than $500, the donor must include a Form 8283 with the tax...