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IRS Regulations and Clothing and Household Donations


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.
 

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