The full value of the gift card / certificate must be redeemed; retailers do not provide credit or cash back for any unused balance remaining on the gift card / check. (rbcbankusaredemption.com)
Your gift will be put to immediate use, and you will be entitled to a charitable income tax deduction for the full value of your gift. (mostlymutts.org)
You can deduct the current market value of the gift for income tax purposes, just as if you had made cash payment. (meowcatrescue.org)