Hi Joan,
       If donated to a shell club to be used for bargain table or auction
shells the
club, will usually give the donor a tax letter, if the club is a 501C3.
       As president of the Long Island Shell Club, which is a 501C3
(contributions
are tax decuctable) we will gladly accept donations.
      I hope this helps you out.
                                                   Mel Springer,Pres.
                                                   Long Island Shell Club Inc.