o No deduction is allowed for used clothing and household items unless the items are at least in “good” condition. The IRS may deny a deduction for any item that has minimal monetary value. Taxpayers must be prepared to prove both the condition and the value of their donation. Keeping pictures of the items donated is an excellent way to prove condition, especially for higher value items.
o If you make a non-cash contribution in excess of $5,000, you must obtain a qualified appraisal. You must also provide IRS Form 8283 that has been signed by both the appraiser and an authorized representative of the donee organization. This form must be submitted with your tax return.
o For a cash contribution of $250 or more, or a donation of $75 or more for which you received any goods or services, you must obtain a contemporaneous, written acknowledgment from the donor organization to deduct the contribution.