› publications › p526Publication 526 (2021), Charitable Contributions | Internal ... Worksheet 1. Donations of Food Inventory: See separate Worksheet instructions. (Keep for your records) 1. Enter fair market value of the donated food _____ 2. Enter basis of the donated food _____ 3. Subtract line 2 from line 1. If the result is zero or less, stop here. Don't complete the rest of this worksheet.