What Are My Charitable Donations Worth?
Keep track of items donated to charity — the IRS requires you to report fair market value, not the charity.
As you clean out your closet or reorganize your home, keep track of items given to charity. Tax law requires all household items donated to charity must be in good or better condition.
Items in 'fair' condition are no longer acceptable for deduction claims. Use the value guide below as a reasonable starting point.
Key rule
You must document the fair market value — not the original price. Get a written acknowledgment from the charity for donations over $250.
Fair market value by item category
| Item Category | Poor | Good | Excellent |
|---|---|---|---|
| Men's Clothing | — | $2 – $12 | $12 – $20 |
| Women's Clothing | — | $2 – $12 | $12 – $20 |
| Children's Clothing | — | $1 – $6 | $6 – $15 |
| Shoes | — | $3 – $10 | $10 – $30 |
| Furniture (sofa) | — | $35 – $100 | $100 – $200 |
| Furniture (chair) | — | $10 – $50 | $50 – $90 |
| Electronics (TV) | — | $5 – $50 | $50 – $150 |
| Appliances | — | $15 – $75 | $75 – $150 |
| Books | — | $0.50 – $2 | $2 – $5 |
| Kitchenware | — | $1 – $5 | $5 – $15 |
What the IRS requires
Items must be in good or better condition
Fair‑condition items no longer qualify for a deduction.
Keep receipts and written acknowledgment
Required for any single donation over $250.
Form 8283 for non‑cash over $500
Attach to your return when total non‑cash donations exceed $500.
Qualified appraisal over $5,000
Donations valued above $5,000 require a written qualified appraisal.