Donation Value Guide: Prices, Itemizing, and IRS Documentation

A donation value guide helps you figure out what your used clothing, furniture, and household goods are worth for a charitable tax deduction. The IRS uses fair market value, which is the price a willing buyer would pay a willing seller for the item in its current condition. What you originally paid does not matter. A coat that cost $200 five years ago might be worth $20 today, and the $20 is what you can deduct. The strongest benchmark for everyday donations is what comparable items actually sell for at thrift and consignment stores.¹

Value Ranges for Common Donated Items

The ranges below reflect what items in good to excellent condition typically bring at thrift stores. Charities such as the Salvation Army publish valuation guides the IRS accepts as reasonable references. Use the low end for items with visible wear and the high end for items that look nearly new. Brand-name pieces in excellent shape can push past the top of a range, but only if you can point to comparable sales.

Clothing

Men’s shirts: $2.50 to $12
Men’s suits: $15 to $60
Women’s dresses: $4 to $20
Women’s coats: $15 to $50
Children’s shirts or pants: $1 to $6
Shoes, all ages: $4 to $15²

Household Goods and Linens

Bedspreads and quilts: $3 to $24
Curtains and drapes: $7 to $30 per pair
Towels and pillows: $2 to $6
Pots, pans, and kitchenware: $1 to $25 depending on the set²

Household items lose value quickly. Something that was $80 new may be worth $5 to $10 after a few years of cosmetic wear.

Furniture, Appliances, and Electronics

Dining room table: $30 to $150, with complete sets running higher
Sofas and couches: $35 to $200
End tables and coffee tables: $10 to $50
Large appliances such as refrigerators and washers in working order: $50 to $150
Electronics such as TVs and stereo systems: $5 to $75²

Appliances and electronics that do not fully work are worth very little, and the IRS is likely to view them as failing the good-used-condition requirement. An old TV that turns on but has an unreliable picture is probably not deductible.

The Good Used Condition Rule

Federal law bars any deduction for donated clothing or household items unless they are in good used condition or better.³ Stained shirts, broken appliances, and furniture with significant damage do not qualify. There is one narrow exception: a single item in less-than-good condition worth more than $500 can still be deducted, but only with a qualified appraisal and Form 8283.¹ This exception rarely comes up for ordinary household donations.

You Have to Itemize for the Deduction to Matter

Charitable contribution deductions, cash or non-cash, are only available if you itemize on Schedule A instead of taking the standard deduction.⁴ For 2026, the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.⁵ Unless your combined itemized deductions (mortgage interest, state and local taxes, medical expenses, and charitable giving) exceed those numbers, the standard deduction is better and your donation values will not affect your tax bill.

A married couple donating $500 in used clothing saves nothing on taxes unless they were already going to itemize for other reasons. It is still a generous act, but there is no tax benefit until you clear the standard-deduction bar.

Starting in 2026, a new floor also applies to itemizers: only charitable contributions above 0.5 percent of your adjusted gross income are deductible. For someone with $100,000 in AGI, the first $500 of giving produces no deduction. The floor covers all charitable contributions combined.

Documentation by Dollar Amount

The IRS uses a tiered system for substantiating non-cash donations. The paperwork burden grows as values rise, and missing a single requirement can void the whole deduction.

Single Items or Groups of $250 or More

You need a written acknowledgment from the charity for each contribution of $250 or more. The letter must describe the property and state whether the charity gave you anything in return.⁶ Get the letter before you file. A receipt created after the fact will not satisfy the IRS. No specific form is required, but the charity’s name, the date, and a description of the items should all be there.

If a charity gives you something in exchange, such as a dinner or event tickets, you can only deduct the amount above the value of what you received. Donate $100 to a charity auction and receive a $40 ticket, and your deductible contribution is $60.⁷

Total Non-Cash Deductions Over $500

When your combined non-cash donations for the year exceed $500, file Form 8283 (Noncash Charitable Contributions) with your return.⁸ Section A covers items or groups of similar items valued at $5,000 or less. List the charity’s name and address, the date of each donation, a description of the items, and how you acquired the property. Include the condition of each item, described as good, very good, or excellent. The IRS looks at that language when deciding whether your values are reasonable.⁶

Donations Over $5,000

When you claim more than $5,000 for a single item or group of similar items, you must obtain a qualified appraisal and complete Section B of Form 8283.⁶ Both you and the charity sign Section B. The charity’s signature confirms receipt of the property, not agreement with your valuation.⁸

The appraisal must be signed and dated no earlier than 60 days before the donation and no later than the due date, including extensions, of the return on which you first claim the deduction.⁹ The appraiser must hold a recognized designation or meet IRS minimum education and experience requirements, must regularly perform appraisals for compensation, and cannot be you, the charity, or a related party.³ The fee cannot be a percentage of the appraised value. Professional appraisal fees for household contents generally range from around $80 per item to $300 per hour depending on location and complexity.

Vehicles Follow Different Rules

Cars, boats, and airplanes do not follow the same valuation rules as other donated property. If the charity sells your vehicle, your deduction is generally limited to the charity’s actual sale price, not the Kelley Blue Book value or what you think the vehicle is worth.¹⁰ You can claim fair market value only if the charity uses the vehicle itself in a meaningful way, makes major repairs that significantly increase its value, or gives it to a low-income individual at a below-market price.

For any vehicle donation where you claim more than $500, the charity must file Form 1098-C with the IRS and provide you a copy.¹¹ Without that form, you cannot take the deduction. If the charity sells the vehicle for $500 or less, you may deduct the fair market value up to a maximum of $500.

Confirm the Charity Qualifies

Not every organization that accepts donations produces a tax-deductible contribution. Eligible groups include religious, charitable, educational, and scientific organizations, as well as veterans’ organizations and certain government entities.¹² Before donating, verify status through the IRS Tax Exempt Organization Search tool, which draws on Publication 78 data.¹³ Donations to individuals, political campaigns, or organizations that have lost their exempt status are not deductible no matter how you value the items.

Penalties for Overvaluing and How Long to Keep Records

If you inflate the value of donated property and the IRS catches it, the penalty depends on how far off your number was. Claiming 150 percent or more of the correct value is a substantial valuation misstatement, triggering a penalty of 20 percent of the tax underpayment caused by the overstatement.¹⁴ Claiming 200 percent or more is a gross valuation misstatement and doubles the penalty to 40 percent.¹⁵ Those amounts come on top of the tax you owe, plus interest. Aggressive valuations also raise the odds of a broader audit.

Keep all records tied to non-cash donations — receipts, acknowledgment letters, photographs of items, Form 8283, and any appraisals — for at least three years from the date you file the return claiming the deduction.¹⁶ If you underreported income by more than 25 percent, the IRS has six years to audit that return, so longer retention is wise when large deductions are involved. For high-value donations backed by appraisals, seven years gives a comfortable margin.

1
Internal Revenue Service. Publication 561 – Determining the Value of Donated Property
2
The Salvation Army. Value Guide
3
Office of the Law Revision Counsel. 26 US Code 170 – Charitable, Etc., Contributions and Gifts
4
Internal Revenue Service. Charitable Contribution Deductions
5
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
6
Internal Revenue Service. Topic No. 506, Charitable Contributions
7
Internal Revenue Service. Life Cycle of a Private Foundation – Quid Pro Quo Contributions
8
Internal Revenue Service. Instructions for Form 8283
9
eCFR. 26 CFR 1.170A-17 – Qualified Appraisal and Qualified Appraiser
10
Internal Revenue Service. IRS Guidance Explains Rules for Vehicle Donations
11
Internal Revenue Service. About Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
12
Internal Revenue Service. Publication 526 – Charitable Contributions
13
Internal Revenue Service. Tax Exempt Organization Search
14
eCFR. 26 CFR 1.6662-5 – Substantial and Gross Valuation Misstatements Under Chapter 1
15
Office of the Law Revision Counsel. 26 US Code 6662 – Imposition of Accuracy-Related Penalty
16
Internal Revenue Service. How Long Should I Keep Records