It's no news that supplies and equipment donated to schools and other nonprofit institutions can be written off at tax time. But even if you're aware of the Tax Code, you may be missing potential deductions because you don't think that your products or equipment would interest educational institutions.

"We'll take almost anything from anyone," says Norbert C. Smith, director of the National Association for the Exchange of Industrial Resources (NAEIR), a nonprofit clearinghouse for such donations. The NAEIR regularly publishes a bulletin of donated materials for 707 member schools, including elementary through university-level institutions. Some recent contributions: fertilizer and weed killer, a stock of room air fresheners, and lens grinding equipment. Although used equipment in good condition is accepted gladly, the NAEIR is most interested in new inventory, either slow-moving items or close-outs. For more information, write NAEIR, 500 Frontage Rd., Northfield, IL 60093, or telephone (312) 446-9111.