Yes, nursing homes generally do accept donations, both physical goods and money, though what a specific facility will take and whether your gift is tax-deductible depends on the home’s ownership structure and the type of item you’re offering. Nonprofit and government-run homes can issue receipts for deductible contributions; for-profit facilities cannot. Physical goods have to clear infection-control standards, and there’s a Medicaid rule that can turn a well-meant charitable gift into months of lost benefits for the person who gave it.
What Nursing Homes Will Take
Call the activities director before you load the car. Needs shift with inventory and storage space, and a facility with 200 puzzles doesn’t need 50 more. That said, a few categories are almost always welcome:
- Large-print books, audiobooks, and jigsaw puzzles with all pieces intact
- New adaptive clothing: pajamas, grip-soled socks, snap or Velcro closures
- Board games, art supplies, playing cards, music players
- New blankets and lap quilts; unopened toiletries
Everything donated should be clean, functional, and in good condition. Expect some items to be politely turned down if the home already has plenty.
What They Won’t Take
Infection control drives most rejections. The CDC treats soiled laundry as potentially infectious, and wet or visibly stained mattresses are considered substantial sources of microorganisms, so used mattresses, used pillows, and stained bedding are almost always declined.1Centers for Disease Control and Prevention. Laundry and Bedding Also expect facilities to refuse used personal care items (razors, toothbrushes, opened lotions), recalled products, anything with sharp edges or small detachable parts, and strongly fragranced items that could trigger respiratory reactions in residents. A quick phone call beats a trunk of unusable goods.
Cash Gifts and Restrictions
Money gives a facility the most flexibility. A check or recurring contribution lets administrators put the funds where they’re most needed, whether that’s a broken wheelchair ramp or a holiday party.
You can give with strings or without. An unrestricted gift can be spent wherever the need is greatest. A restricted gift comes with a written condition that the money go toward a specific purpose, such as building improvements or hydraulic lifts. If you attach a restriction, the facility is legally obligated to honor it: expenses charged against the restricted fund must match the purpose you specified, and the facility has to spend those earmarked dollars before drawing on unrestricted funds for the same purpose. If the use matters to you, put it in a short written gift agreement.
Whether Your Donation Is Tax-Deductible
The single question that decides deductibility is what type of organization the nursing home is.
Nonprofit Homes
A facility organized under Internal Revenue Code Section 501(c)(3) is a tax-exempt charity, and contributions to it qualify as deductible charitable gifts.2Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts Verify status with the IRS Tax Exempt Organization Search, a free tool that shows whether an organization is currently recognized as tax-exempt.3Internal Revenue Service. Tax Exempt Organization Search Recognition can lapse, so check close to the date you plan to give.
Government-Run Homes
County and state nursing homes are not 501(c)(3) organizations, but donations to them can still be deductible. Federal tax law allows deductions for gifts to a state, U.S. possession, or political subdivision when the gift is made for exclusively public purposes.4Office of the Law Revision Counsel. 26 U.S. Code 170 – Charitable, Etc., Contributions and Gifts A donation earmarked for the residents’ activity fund at a county home fits.
For-Profit Homes
Gifts to for-profit facilities are not deductible because the charitable contribution deduction is limited to organizations that meet specific nonprofit or governmental criteria.2Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts Some for-profits partner with an affiliated nonprofit foundation that accepts tax-deductible gifts on their behalf. If a facility suggests this route, ask to see the foundation’s IRS determination letter before assuming deductibility.
IRS Documentation by Gift Size
What the IRS expects scales with the size and type of your gift.
For any cash donation, including checks and electronic transfers, keep a bank record or written receipt from the facility. For cash gifts of $250 or more, no deduction is allowed unless you obtain a contemporaneous written acknowledgment from the organization by the earlier of your filing date or the return’s due date including extensions.5Internal Revenue Service. Charitable Organizations – Substantiation and Disclosure Requirements Cash contributions to public charities are generally deductible up to 60% of adjusted gross income, with excess carried forward for up to five years.6Internal Revenue Service. Charitable Contribution Deductions
Donated goods are valued at fair market value, meaning the price a willing buyer would pay a willing seller when neither is under pressure.7Internal Revenue Service. Determining the Value of Donated Property If your total noncash deduction exceeds $500, file IRS Form 8283 with your return.8IRS.gov. Instructions for Form 8283 (Rev. December 2025) If the deduction for any single item or group of similar items exceeds $5,000, you’ll need a qualified appraisal by a credentialed appraiser, performed no earlier than 60 days before the donation and no later than the return’s filing deadline.9Internal Revenue Service. Charitable Organizations – Substantiating Noncash Contributions Appraisals cost money, so weigh that against the deduction before donating high-value equipment or furniture.
Overstating a deduction has teeth. The standard accuracy-related penalty is 20% of the underpayment, rising to 40% for a gross valuation misstatement and 50% for overstating qualified charitable contributions.10Office of the Law Revision Counsel. 26 USC 6662 – Imposition of Accuracy-Related Penalty on Underpayments If the IRS finds fraud, the penalty reaches 75% of the underpayment attributable to the fraud.11Office of the Law Revision Counsel. 26 U.S. Code 6663 – Imposition of Fraud Penalty Keep thorough records.
The Medicaid Look-Back Trap
This is the part that catches families off guard. If a nursing home resident, or someone who may need nursing home care within the next five years, gives money or property to a charity, Medicaid treats that gift the same as any other transfer for less than fair market value. Federal law imposes a 60-month look-back period: any transfer made in that window before a Medicaid application triggers a penalty period of ineligibility for long-term care benefits.12Office of the Law Revision Counsel. 42 USC 1396p – Liens, Adjustments and Recoveries, and Transfers of Assets
The statute lists specific exceptions, including transfers to a spouse, to a blind or disabled child, and to a caretaker child who lived in the home and provided care. Charitable donations are not on that list.12Office of the Law Revision Counsel. 42 USC 1396p – Liens, Adjustments and Recoveries, and Transfers of Assets It doesn’t matter that the gift falls within the federal gift tax annual exclusion of $19,000 in 2026.13Internal Revenue Service. Whats New – Estate and Gift Tax Gift tax rules and Medicaid transfer rules are separate systems. A $5,000 gift to the activity fund can produce months of Medicaid ineligibility for the person who gave it.
If you or a family member is on Medicaid or might need it soon, talk to an elder law attorney before giving. Penalty calculations vary by state, and unwinding a problem transfer afterward is much harder than avoiding it.
Gifts to Individual Staff Members
Wanting to thank a specific aide or nurse is natural, but facilities typically cap personal gifts. A common threshold is under $300 in value, with cash and gift cards prohibited regardless of amount. Anything over the limit usually becomes facility property rather than going to the employee. Ask the front desk about the home’s gift policy before handing anyone an envelope.
Federal law also draws a line here. The anti-kickback statute makes it a felony to solicit or accept gifts as a condition of admitting a patient to a nursing facility, or continuing their stay, when Medicaid pays for the care. The law carves out an exception for legitimate charitable, religious, or philanthropic contributions from organizations or people unrelated to the patient.14Office of the Law Revision Counsel. 42 U.S. Code 1320a-7b – Criminal Penalties for Acts Involving Federal Health Care Programs A community group donating books to the activity room is fine. A family being told a parent needs to “donate” to secure a bed is a federal crime carrying fines up to $100,000 and up to 10 years in prison. Pressure to give as a condition of admission or continued care is a serious red flag.
Before You Drop Off
- Call the activities director or administrator to confirm current needs and storage space.
- Clean, launder, or wipe down everything you plan to donate.
- Make an itemized list with your estimated fair market values.
- Schedule a specific drop-off time so a staff member can receive and verify the goods.
- Ask for a signed written acknowledgment at delivery. For gifts of $250 or more, obtaining that acknowledgment is your responsibility, not the facility’s.5Internal Revenue Service. Charitable Organizations – Substantiation and Disclosure Requirements
For cash gifts, keep a bank statement or canceled check along with the facility’s letter. For noncash gifts above $500, file Form 8283; above $5,000, attach the qualified appraisal.8IRS.gov. Instructions for Form 8283 (Rev. December 2025) Organizing the paperwork at the time of the gift is far easier than reconstructing it in April.