How does taxation/deduction work on bitcoins which were not a taxable asset when originated but are maybe sort of an asset now that they're being given away? Is

How does taxation/deduction work on bitcoins which were not a taxable asset when originated but are maybe sort of an asset now that they're being given away? Is this donation of magic beans deductible now that the IRS has maybe started to notice? I'm pretty sure that it wouldn't have been deductible a year ago.