John M. Hoffman & Associates CPAs
Frequently Asked Tax Questions
Clothing and Household Items
The IRS has specifically stated that you can not take a deduction for clothing or household items donated after August 17, 2006 unless the items are in good used condition or better. The difficulty here is the lack of definition of "good used condition". Taxpayers should note that the IRS is clearly taking the position that they do not want people claiming charitable deductions for the donation of used undergarments, worn out clothing, out of date or non working electronics and the likes.
We suggest you take a look at web sites such as these for help in properly valuing items:
http://www.irs.gov/pub/irs-pdf/p526.pdf
