Donations of Clothes and Household Items

This information is intended to help clarify the basic considerations for both the organizations receiving the donated clothes and household items and for donors.

General Information for Donors

In general, donors may be able to claim gifts of clothing and household items (such as furniture, furnishings, and electronics) as charitable donation deductions if they are in good used condition or better and given to an organization that has federal 501(c)(3) charity status.

Visit the IRS website for a full list of approved charities

Determining Value

The amount of the deduction is limited to the fair market value of the item at the time of the contribution. It is the donor’s responsibility to determine the amount of the deduction. Fair market value is the price that would be agreed upon between a willing buyer and a willing seller.

Used clothing and household items are usually worth much less than the original purchase price. For more information, review the IRS Publication 561: Determining the Value of Donated Property. Additionally, some charities provide fair market value guidelines on their own websites.

Documentation Requirements

The level of documentation required depends on the value of the donation.

Donation Value	Required Documentation
$250 or less	Written records and a receipt (if practical) from the tax exempt organization.
More than $250 and up to $500	Written records and a written acknowledgement from the tax exempt organization.
More than $500 and up to $5,000	IRS Form 8283 (attached to tax return), written records, and a written acknowledgement from the tax exempt organization.
More than $5,000	IRS Form 8283, written records, a written acknowledgement, and a qualified appraisal.

Required written records must include:

The name, address, and tax ID number of the tax exempt organization.
Date and location of the gift.
Description (list of items).
Fair market value.
If the donation is over $500: how and when the taxpayer acquired the property and the property’s cost or basis.

Disclaimer: The above summary of information for donors is not intended to provide legal or tax advice and is furnished without representation or warranty. Questions on specific tax matters, including the deductibility of donated clothes and household items, should be directed to your legal or tax professional.

General Information for Tax Exempt Organizations (Recipient)

Tax exempt organizations are not responsible for determining the fair market value of donated items for the donor. An acknowledgement (without stated value) should be provided to the donor to enable them to claim tax benefits. However, when donors drop off items worth $250 or less at unattended locations, an acknowledgement is not practical nor required.

Acknowledgement Requirements

The tax exempt organization is required to provide a written acknowledgement or receipt including the following:

Organization’s name and address.
Organization’s tax ID number.
Date received.
Description of donation or property received.
Statement regarding whether the donor received any goods or services in return (including a good faith estimate of the value of such goods or services).
A statement if the donor received intangible religious benefits (no value is required).

Timing and Format:
The written acknowledgement is usually provided at the time of the donation. If not, it must be provided before the date the donor’s return is filed or is due, whichever is earlier. Acknowledgements may be provided as paper documents or in electronic format, such as an email.

Disclaimer: The above information and any related instructions are not intended to provide legal, business, or tax advice and are furnished without representation or warranty. While the information is intended to be a helpful guide, compliance with applicable law remains the responsibility of the organization. Questions should be addressed to the organization’s legal, business, or tax advisors.