Our bank is considering donating some equipement to an organization that would qualify us for CRA credit. My question is how do we determine the value of the equipment?

Value on your books?, that is unless it is fully depreciated.

What a reseller would pay you for it (probably not much)?

What you could claim in tax deductions, I would suggest the Bill Clinton inflated value model

In all seriousness, we don't use the donation of equipment, especially computers and officer furniture as Investment Test credit just because it usually is of little value --

While I do not see this falling under the Lending, Service or Investment test, I would think that a blurb about your donation mixed in with all of the other things that your FI does for the community certainly would not hurt.

Couldn't it not count on actual CRA credit but maybe a little 'extra credit'? If your going to donate the equipment anyway you might as well make mention of it.

Thanks!!