It depends on how the member wants the donation to be handled. If they're wanting it to be considered tithing or other offering. see General Handbook 34.3.6.
If they're just donating camping stuff they have that they no longer want/need, I would suggest having the bishop write a letter on church letterhead acknowledging the receipt but not put a value on it. This would not appear anywhere in the financial records, much less the end-of-year tax statement. It would be up to the donor to declare a value for tax purposes. This is in line with what I've experienced donating used goods to other charities.
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