2026 Donation Value Guide

2026 Donation Value Guide for Donated Items

Browse 486 published item-level donation value guides across 17 categories. Start with the closest item, review condition and realistic used-market context, and keep the valuation with your donation record.

Free to browse • 2026 guides • Values are estimates, not IRS-published item prices

17donation value categories
486published item guides
25,879physical goods in 2026 research snapshot
2026current guide year
Quick answer
For most used household donations, “donation value” means estimated fair market value: the price the item would reasonably sell for today in its current used condition. It is generally not the original retail price, replacement cost, or sentimental value. IRS Publication 561 describes fair market value as the price a willing buyer and willing seller would agree on when neither is forced to act and both know the relevant facts.
ItsDeducted Research

Real donation-record context

ItsDeducted’s 2026 research snapshot analyzed 25,879 physical donated goods across 439 completed donation events created in the platform. The median completed donation contained 17 physical goods and $152 in aggregate estimated fair market value.

These findings describe the observed ItsDeducted dataset, not all U.S. donors, and they are not IRS-set item prices. They are useful context for understanding what people document, which categories appear most often, and how estimated values vary inside the platform.

Clothing38.4%
Home10.1%
Kitchen9.1%
Books8.9%
Home decor7.8%
Other categories25.7%
439completed donation events
17goods in the median completed donation
$152median donation estimated FMV
A practical valuation method

How to use a donation value guide

A guide is a starting point, not a fixed price list. The strongest estimate comes from matching the item specifically, describing its actual condition, and staying realistic about the used market.

01

Identify the item

Use a specific item type instead of a vague label. “Upholstered dining chair” is more useful than simply “furniture.”

02

Describe condition

Note wear, stains, damage, completeness, working status, age, and other details that could affect what a buyer would pay.

03

Use realistic context

Compare against plausible used-item prices, not original retail, replacement cost, aspirational marketplace listings, or sentimental value.

04

Keep the record

Save the item description, estimated value, condition, donation date, charity, and supporting photos or notes together.

Representative examples

What common donated items can look like in practice

These examples are reasonable starting ranges, not fixed prices. The item’s actual condition, quality, age, brand, completeness, and local used-market context can move the estimate up or down.

Example itemMain value driverIllustrative range
Pair of jeansGood used condition, everyday brand$6–$12
Running shoesClean, wearable, visible use$12–$28
Dining chairSturdy, ordinary wear, matching style$20–$55
Table lampWorking condition, complete shade and base$10–$25
Hardcover bookStandard used copy, not collectible$1–$4
Winter coatCurrent style, good used condition$18–$45

Illustrative ranges reflect ItsDeducted item-level valuation guidance and used-market context. They are not IRS-published item prices.

Donation-center intent

Starting with the charity instead of the item?

Some donors search by donation center first. These guides meet that intent, then connect back to item-level fair market value and recordkeeping guidance.

Donation center guide

Goodwill donation values

Start with Goodwill-specific value-guide intent, then refine the estimate using category and item-level used-market context.

Open Goodwill guide
Donation center guide

Salvation Army donation values

Use a Salvation Army starting point for mixed household donations, then move to specific item and condition guidance.


Open Salvation Army guide
Donation center guide

Habitat ReStore donation values

Use the Habitat ReStore guide for furniture, appliances, cabinets, fixtures, and other reusable home-improvement goods.

Open Habitat guide
What changes the estimate

Fair market value depends on more than the item name

Two items with the same generic label can have very different values. The best estimate reflects the actual facts and circumstances of the property on the date it was donated.

Condition comes first

Good used condition is not the same as new. Normal wear, stains, missing parts, odors, damage, cleanliness, and whether the item still works can all affect value.

Used-market context matters

Fair market value is about what a typical buyer would reasonably pay for the used item, not what the item originally cost or what a seller hopes to get from a high listing price.

Completeness can change value

A lamp with its shade, a board game with all pieces, a matched chair set, or electronics with essential accessories can support a different estimate than an incomplete item.

Consistency matters across a batch

When you donate many items at once, using the same valuation approach across the batch helps create a cleaner, easier-to-review record than mixing unrelated methods.

IRS & recordkeeping context

Keep the estimate attached to the evidence

For ordinary noncash donations, save the charity, donation date, itemized list, condition notes, estimated fair market value, and any receipt, acknowledgment, or supporting photos you have. Documentation expectations generally increase as the claimed deduction grows.

IRS Publication 561 explains fair market value principles and valuation methods for donated property.
Form 8283 generally applies when the deduction for a noncash contribution is more than $500, including certain groups of similar items with a total deduction over $500.
Deductions above $5,000 can trigger additional appraisal and Form 8283 requirements, subject to exceptions and the type of property.
If you are near a filing threshold or donating unusual or high-value property, consult a qualified tax professional.
FAQ

Donation value questions, answered clearly

Short answers to the most common questions about fair market value, item guides, recordkeeping, and IRS context.

What does donation value mean?

For most noncash household donations, donation value means the item’s estimated fair market value in its current used condition on the date of the contribution. It is generally not the original purchase price.

How do I estimate fair market value for donated items?

Identify the item specifically, describe its condition honestly, compare it with realistic used-market context, and keep a record of the method and supporting details you used. The ItsDeducted item guides are designed to provide a starting range and condition context.

Does the IRS publish an official donation value price list?

No single IRS master price list covers every used household item. IRS Publication 561 explains fair market value principles and valuation methods, while the donor still needs a reasonable value based on the facts and circumstances of the specific property.

Can I deduct what I originally paid for an item?

For most used household donations, the relevant starting point is current fair market value rather than original retail price. Used items are often worth substantially less than what they cost when new.

What records should I keep for donated items?

Keep the charity name, donation date, itemized list, condition notes, estimated fair market value, and any receipt, acknowledgment, photos, appraisal, or other support that applies to your situation.

When does Form 8283 matter?

According to current IRS guidance, Form 8283 generally applies when the deduction for a noncash contribution is more than $500, and it can also apply to groups of similar items with a total deduction over $500. Higher-value property can require additional information or a qualified appraisal.

Are ItsDeducted values IRS-approved?

No. ItsDeducted provides estimated fair market value support and recordkeeping tools. Its estimates are not IRS-set prices, qualified appraisals, tax advice, or a guarantee that a claimed deduction will be accepted.

Faster than browsing item by item

Turn the next donation pile into an organized record

Upload a photo or import a list, review estimated fair market values, and keep item details, charity information, notes, and tax-time exports together in ItsDeducted.

ItsDeducted provides estimated fair market values and recordkeeping support. It does not provide tax, legal, or financial advice. Review your records carefully and consult a qualified tax professional when appropriate. Research statistics shown on this page are from the ItsDeducted 2026 research snapshot covering completed physical-goods donation activity created in the platform from April 6 through August 20, 2026.