IRS regulations stipulate that, "to be deductible, clothing and household items donated to charity after August 17, 2006, must be in good used condition or better. However, a taxpayer may claim a deduction of more than $500 for any single item, regardless of its condition, if the taxpayer includes a qualified appraisal of the item with the return. Household items include furniture, furnishings, electronics, appliances, and linens." This information is not provided as tax advice; you should always check with your tax advisor or attorney as individual situations vary substantially. For more information visit the IRS website at www.irs.gov.
 

Return To List »