Auctions and FairMarketValue and Receipts

There is some material on the IRS.

http://www.irs.gov/charities/charitable/article/0,,id=123204,00.html

http://www.irs.gov/pub/irs-pdf/p561.pdf

http://www.irs.gov/pub/irs-pdf/p526.pdf

http://www.irs.gov/pub/irs-tege/pub4302.pdf

Other sites.

http://www.boardsource.org/Knowledge.asp?ID=3.135

http://www.pgdc.com/pgdc/the-art-donating-art-the-charitable-contribution-art-antiques-and-collectibles

http://www.nonprofitlaw.com/fund/gift.shtml

http://nplawcast.com/2008/10/nonprofit-law-podcast-46-charitable-receipts/