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    In nonprofit game, athletes post losing records

    Some true benefactors, but Globe finds others give little of what’s raised

    Charities routinely exaggerate the value of their charitable contributions on IRS filings by reporting what they call the "fair market value" of tickets and memorabilia donated to charity auctions, instead of the prices at which the items sold. Some examples reported by the Roger Clemens Foundation:

    Item auctioned in 2011: Yankees jersey
    Charity: Jason Peter All Fore Junior Achievement Gala
    Date of Auction: 10/14/10
    • Sale price

      $800
    • Fair market value reported to IRS

      $2,000
    Item auctioned in 2011: USA Jersey
    Charity: All-Star Concert for Handicapped Children
    Date of Auction: 10/4/10
    • Sale price

      $1,000
    • Fair market value reported to IRS

      $2,000
    Item auctioned in 2011: Red Sox jersey
    Charity: Cystic Fibrosis Foundation
    Date of Auction: 3/18/11
    • Sale price

      $1,000
    • Fair market value reported to IRS

      $2,000
    Item auctioned in 2011: Jacket
    Charity: Muscular Dystrophy Association
    Date of Auction: 1/21/11
    • Sale price

      $355
    • Fair market value reported to IRS

      $900
    Item auctioned in 2011: Jacket
    Charity: Muscular Dystrophy Association
    Date of Auction: 1/21/11
    • Sale price

      $355
    • Fair market value reported to IRS

      $800
    Item auctioned in 2011: Baseball
    Charity: St. Peter's United Methodist Church (Katy, Texas)
    Date of Auction: 10/9/10
    • Sale price

      $25
    • Fair market value reported to IRS

      $250
    Item auctioned in 2011: Autographed baseball
    Charity: Breakthrough House
    Date of Auction: 10/16/10
    • Sale price

      $150
    • Fair market value reported to IRS

      $350
    Item auctioned in 2011: Jacket
    Charity: American Cancer Society
    Date of Auction: 4/30/11
    • Sale price

      $350
    • Fair market value reported to IRS

      $500
    Item auctioned in 2011: Three autographed caps
    Charity: Bellaire (Texas) Little League
    Date of Auction: 4/29/11
    • Sale price

      $150
    • Fair market value reported to IRS

      $300
    Item auctioned in 2011: Rocketman jacket
    Charity: Memorial Villages Police Officers Association
    Date of Auction: 10/22/10
    • Sale price

      $130
    • Fair market value reported to IRS

      $260
    Item auctioned in 2011: Autographed mini bat
    Charity: Breakthrough House
    Date of Auction: 10/16/10
    • Sale price

      $110
    • Fair market value reported to IRS

      $200
    Item auctioned in 2011: Baseball
    Charity: NFL Alumni Golf Tournament
    Date of Auction: 9/13/10
    • Sale price

      $160
    • Fair market value reported to IRS

      $250
    Item auctioned in 2011: Astros photo
    Charity: St. Peter's United Methodist Church (Katy, Texas)
    Date of Auction: 10/9/10
    • Sale price

      $25
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Two mini home plates
    Charity: Bellaire (Texas) Little League
    Date of Auction: 4/29/11
    • Sale price

      $50
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: All-Star ball
    Charity: Cystic Fibrosis Foundation
    Date of Auction: 3/18/11
    • Sale price

      $200
    • Fair market value reported to IRS

      $250
    Item auctioned in 2011: Yankees mini plate
    Charity: Cystic Fibrosis Foundation
    Date of Auction: 3/18/11
    • Sale price

      $50
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Baseball
    Charity: Kym Coleman Education Foundation
    Date of Auction: 10/22/10
    • Sale price

      $200
    • Fair market value reported to IRS

      $250
    Item auctioned in 2011: Astros mini plate
    Charity: Sunshine Kids Foundation
    Date of Auction: 10/13/10
    • Sale price

      $50
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Baseball
    Charity: Woodlands (Texas) Celebrity Golf Classic
    Date of Auction: 11/11/10
    • Sale price

      $200
    • Fair market value reported to IRS

      $250
    Item auctioned in 2011: Baseball
    Charity: ValleyLife (Phoenix)
    Date of Auction: 10/2/10
    • Sale price

      $200
    • Fair market value reported to IRS

      $250
    Item auctioned in 2011: Autographed Yankees pennant
    Charity: Breakthrough House
    Date of Auction: 10/16/10
    • Sale price

      $30
    • Fair market value reported to IRS

      $75
    Item auctioned in 2011: Baseball
    Charity: Massachusetts Chiefs of Police Association
    Date of Auction: 8/19/10
    • Sale price

      $210
    • Fair market value reported to IRS

      $250
    Item auctioned in 2011: Autographed Yankees pennant
    Charity: Breakthrough House
    Date of Auction: 10/16/10
    • Sale price

      $40
    • Fair market value reported to IRS

      $75
    Item auctioned in 2011: Autographed Yankees pennant
    Charity: Breakthrough House
    Date of Auction: 10/16/10
    • Sale price

      $40
    • Fair market value reported to IRS

      $75
    Item auctioned in 2011: Rhinestone cap
    Charity: Memorial Villages Police Officers Association
    Date of Auction: 10/22/10
    • Sale price

      $45
    • Fair market value reported to IRS

      $75
    Item auctioned in 2011: Autographed Rocketman Cap
    Charity: All-Star Concert for Handicapped Children
    Date of Auction: 10/4/10
    • Sale price

      $75
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Astros photo
    Charity: Boys and Girls Country of Houston
    Date of Auction: 4/3/11
    • Sale price

      $75
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Rhinestone cap
    Charity: Corvallis (Ore.) High School
    Date of Auction: 4/16/11
    • Sale price

      $50
    • Fair market value reported to IRS

      $75
    Item auctioned in 2011: Autographed Yankees cap
    Charity: Cystic Fibrosis Foundation
    Date of Auction: 3/18/11
    • Sale price

      $75
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Astros photo
    Charity: ESCAPE Family Resource Center
    Date of Auction: 4/10/11
    • Sale price

      $75
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Astros photo
    Charity: Holy Cross School (Bay City, Texas)
    Date of Auction: 4/3/11
    • Sale price

      $75
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Red Sox home plate
    Charity: Ace Barley Children's Foundation
    Date of Auction: 8/2/10
    • Sale price

      $75
    • Fair market value reported to IRS

      $100
    Item auctioned in 2011: Autographed Astros notepad
    Charity: Breakthrough House
    Date of Auction: 10/16/10
    • Sale price

      $30
    • Fair market value reported to IRS

      $50
    Item auctioned in 2011: Autographed Astros notepad
    Charity: Breakthrough House
    Date of Auction: 10/16/10
    • Sale price

      $30
    • Fair market value reported to IRS

      $50

    SOURCES: IRS filings

    Patrick Garvin/Globe Staff