Donation Value Guide (2026)
Free donation value guide for 2026. Look up the fair market value (FMV) of donated clothing, furniture, appliances, and household goods — the same item categories used by Goodwill and the Salvation Army — and maximize your charitable donation tax deduction while staying compliant with IRS rules. Use the free FMV calculator on the right to estimate any item in seconds.
Updated for tax years 2025 and 2026 · Based on IRS Publication 561 and typical thrift-store resale prices
What is Fair Market Value?
Fair market value (FMV) is the price that property would sell for on the open market between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
For donated items, this typically means the price you could expect to receive if you sold the item in its current condition at a thrift store, consignment shop, or online marketplace.
How to Value Your Donations
1. Assess the Condition
Items must be in good condition or better to be deductible. The IRS generally doesn't allow deductions for items that are damaged, worn out, or not usable.
- • Excellent: Like new, no visible wear
- • Good: Minor wear, fully functional
- • Fair: Noticeable wear but usable
2. Research Comparable Sales
Check what similar items sell for in your area. Look at:
- • Thrift stores and consignment shops
- • Online marketplaces (eBay, Facebook Marketplace, etc.)
- • IRS Publication 561 for guidance
3. Consider Age and Brand
Newer items and well-known brands typically have higher values. Designer or high-end items may be worth significantly more than generic alternatives.
4. Document Everything
Keep detailed records including:
- • A list of items donated with descriptions
- • Photos of items (especially valuable ones)
- • Receipt from the charity
- • Your valuation method and research
Common Item Categories
Clothing
Typical range: $3–$50 per item. Designer items, formal wear, and outerwear tend to be on the higher end. Basic t-shirts and casual wear are typically lower.
Household Goods
Furniture: $20–$500+ | Small appliances: $5–$100 | Kitchen items: $2–$50 | Electronics: $10–$300+
Books & Media
Books: $1–$10 | DVDs/CDs: $1–$5 | Video games: $5–$50 depending on age and popularity
Toys & Games
Typical range: $2–$30. Complete sets and popular brands command higher values.
Note: These are general guidelines. Actual values vary based on condition, brand, age, and local market conditions.
Clothing Donation Values
Typical fair market values for donated clothing in good condition, based on Goodwill and Salvation Army resale prices. Designer, vintage, and formal wear can be worth significantly more.
| Item | Low | High | Typical |
|---|---|---|---|
| T-shirt | $2 | $8 | $4 |
| Sweater | $5 | $15 | $8 |
| Jeans / pants | $4 | $20 | $8 |
| Dress | $6 | $30 | $12 |
| Suit / blazer | $10 | $60 | $25 |
| Winter coat / jacket | $10 | $60 | $25 |
| Shoes (pair) | $3 | $30 | $10 |
| Boots | $5 | $40 | $15 |
| Handbag / purse | $3 | $40 | $10 |
| Children's clothing (per item) | $2 | $10 | $4 |
| Bag of mixed clothing (~15 items) | $30 | $120 | $60 |
Furniture Donation Values
Furniture FMV depends heavily on condition, brand, and whether it's still being sold new. Pieces from IKEA or generic brands fall on the lower end; solid-wood, mid-century, or designer pieces on the higher end.
| Item | Low | High | Typical |
|---|---|---|---|
| Sofa / couch | $40 | $400 | $120 |
| Loveseat | $30 | $300 | $80 |
| Armchair / recliner | $15 | $150 | $50 |
| Dining table | $30 | $300 | $100 |
| Dining chair (each) | $5 | $40 | $15 |
| Bed frame | $25 | $250 | $80 |
| Mattress | $25 | $150 | $60 |
| Dresser | $25 | $200 | $70 |
| Bookcase | $15 | $100 | $40 |
| Coffee / end table | $10 | $80 | $25 |
| Office desk | $15 | $150 | $50 |
| Office chair | $10 | $80 | $25 |
Appliances & Electronics
| Item | Low | High | Typical |
|---|---|---|---|
| Refrigerator | $75 | $400 | $150 |
| Washer / dryer (each) | $50 | $300 | $125 |
| Microwave | $10 | $50 | $20 |
| Coffee maker | $5 | $40 | $15 |
| Toaster / blender | $3 | $25 | $10 |
| Vacuum cleaner | $15 | $100 | $35 |
| TV (working, flat-screen) | $50 | $300 | $100 |
| Laptop computer | $50 | $400 | $150 |
| Desktop computer | $30 | $300 | $100 |
| Stereo / speaker system | $15 | $150 | $45 |
Books, Media & Household Goods
| Item | Low | High | Typical |
|---|---|---|---|
| Paperback book | $0.50 | $3 | $1.50 |
| Hardcover book | $1 | $10 | $3 |
| Textbook (current) | $5 | $50 | $15 |
| DVD / Blu-ray | $1 | $5 | $2 |
| Video game | $3 | $30 | $8 |
| Board game / puzzle | $2 | $20 | $6 |
| Kitchen plate set / dishware | $5 | $40 | $15 |
| Pots & pans set | $10 | $60 | $25 |
| Bedding / comforter set | $5 | $50 | $20 |
| Towels (bath) | $1 | $8 | $3 |
| Toy (each) | $1 | $15 | $4 |
Goodwill vs. Salvation Army Value Guides
Both Goodwill and the Salvation Army publish their own donation value guides, and the ranges are very similar to the figures above. The IRS doesn't endorse a specific guide — what matters is that your valuation reflects fair market value at a thrift store in your area. The tables on this page are aligned with the typical low/high ranges published by both organizations and updated to reflect 2026 resale prices.
For donations totaling over $500 in non-cash items, you'll need to file Form 8283 with your tax return. Use our donation tax deduction calculator to estimate how much your donations will actually reduce your taxes.
IRS Requirements & Special Rules
Good Condition Requirement
For clothing and household items, the IRS requires items to be in good condition or better. Exceptions apply for items worth over $500 or if you include a qualified appraisal.
Documentation Thresholds
- • Under $250: Receipt from charity is sufficient
- • $250–$500: Written acknowledgment from charity required
- • Over $500: Form 8283 required
- • Over $5,000: Qualified appraisal typically required
Qualified Charities
Only donations to qualified 501(c)(3) organizations are deductible. Verify the charity's status using the IRS Tax Exempt Organization Search tool before making a donation if you plan to claim a deduction.
Frequently Asked Questions
What is fair market value for donated items?
Fair market value (FMV) is the price that property would sell for on the open market between a willing buyer and a willing seller. For donated items, this typically means the price you could expect to receive if you sold the item in its current condition at a thrift store, consignment shop, or online marketplace.
How do I determine the value of donated clothing?
Clothing donations typically range from $3–$50 per item. Designer items, formal wear, and outerwear tend to be on the higher end, while basic t-shirts and casual wear are typically lower. Consider the item's condition, age, brand, and check comparable sales at thrift stores or online marketplaces like eBay or Facebook Marketplace.
What documentation do I need for donated items?
Documentation requirements vary by value:
- • Under $250: Receipt from charity is sufficient
- • $250–$500: Written acknowledgment from charity required
- • Over $500: Form 8283 (Section A) required
- • Over $5,000: Qualified appraisal typically required
Always keep photos, item descriptions, and your valuation research for your records.
Do donated items need to be in good condition?
Yes, for clothing and household items, the IRS requires items to be in good condition or better to be deductible. Exceptions apply for items worth over $500 or if you include a qualified appraisal. Damaged, worn out, or unusable items generally cannot be deducted.
Can I deduct donations to any charity?
No, only donations to qualified 501(c)(3) organizations are tax deductible. You should verify the charity's status using the IRS Tax Exempt Organization Search tool before making a donation if you plan to claim a deduction.
Where can I find more information about donation valuation?
The IRS provides detailed guidance in Publication 561: Determining the Value of Donated Property . This publication includes valuation guidelines for various types of donated property. You can also use our Donation Tax Deduction Calculator to estimate how your donations might affect your tax deductions.
Additional Resources
For more information about maximizing your tax deductions and tracking donations, explore these resources:
- • Tax Savings Calculator — Estimate how itemizing deductions could save you money
- • IRS Publication 561 — Official IRS guide to determining the value of donated property
- • Form 8283 — Noncash Charitable Contributions form for donations over $500