We don't accept just any boat. Many donors want us to hold their boats for a use in a specific program, but we can’t always do that. Some boats are not in the right condition; others are not the right fit the specific program. Some donors are hoping only for the biggest appraisal they can get... period! To be honest, that really doesn’t work. Giving at some level is the key. A big tax deduction is not the primary goal, although it's part of the process, the gift has to work for both the MBSEF and the donor.