Typically, when you dispose of excess or unused inventory you can only deduct its cost. Donating is usually better, as organizations can instead give you a tax receipt for the Fair Market Value of the donation
WIN, however, doubles the benefit of your donation by qualifying for a special rule by the U.S. government. Donations to WIN may allow your organization to claim the inventory’s cost plus half the difference between cost and fair market value up to twice the cost, or a double tax write-off.