As you know, kids go through sizes so quickly and duplicate toys are not unusual.

Rather than rummage sales and eBay http://portals.ebay.com/2984?ssPageName=MOPS5:HHM02
consider charity thrift stores.

I found a software called DeductionPro
http://store.taxcut.com/dr/v2/ec_MAI...=1478#features
which has a database of fair market value for all sorts of items. You'd be surprised what the IRS allows for baby and kids' clothes!

You can also log cash contributions on this software. The data can be directly exported to TaxCut http://www.taxcut.com/index.html

Furthermore the cost of this software (including shipping, if you choose not to download) is also deductable as part of the preparation fee.

Rule of thumb: every $1.00 in deductions gets you $0.50 in refunds.

Dad-to-be
and part-time tax preparer