The fair market value of a donated shirt is $2–$25 per item in 2026, depending on condition.
Clothing Donation Values · Updated August 1, 2026
Shirt Donation Value: What Is It Worth in 2026?
The fair market value (FMV) of a donated shirt ranges from $2 to $25 per item in 2026, based on ItsDeducted's valuation dataset and IRS fair market value principles.
| Audience | New / Like New | Good | Fair |
|---|---|---|---|
| Men's | $20 | $8 | $3 |
| Women's | $25 | $8 | $3 |
| Boys' | $7 | $3.5 | $2 |
| Girls' | $15 | $6 | $2 |
Valuation data by ItsDeducted Team · Updated August 1, 2026
Based on aggregated U.S. resale-market prices and IRS Publication 561 fair market value principles. See how we calculate these values.
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Shirt donation values are most impacted by overall condition, fabric quality and construction, style currency, and size.
A shirt in fair condition may have an estimated donation value of approximately $2–$3, increasing to around $3.5–$8 for a shirt in good condition, and potentially $7–$25 for one that is like new. The style and condition of the collar, cuffs, and any visible brand labeling significantly influence its fair market value as a charitable contribution. These values reflect the shirt's resale potential, considering factors like material, construction, and current fashion trends.
Shirt Donation Values
2026 Shirt Donation Values by Condition
Use the item's actual condition and relevant used-market prices to estimate fair market value at the time of donation, rather than its original purchase price.
| Condition | FMV per item | What it means | Tax note |
|---|---|---|---|
| New / Like New | $7–$25 | A shirt in this condition appears unworn, with no signs of use, fading, or laundering, and retains its original crispness or drape, similar to a new item that would typically be described as 'like new' with a fair market value around $7–$25. | Condition may qualify |
| Good | $3.5–$8 | This gently used shirt has no visible stains, odors, holes, or tears. There may be very minor pilling or slight indications of wear from washing, but all buttons, zippers, and seams are intact and fully functional; a good condition shirt typically supports around $3.5–$8 in fair market value. | Condition may qualify |
| Fair | $2–$3 | A shirt showing noticeable wear, such as slight fading, minor pilling, or a small, inconspicuous stain that might wash out, falls into fair condition. All major components, like buttons and seams, are present and functional, making it still wearable despite these cosmetic imperfections. | Check the IRS condition rule |
| Poor | $0 | Significant fading, noticeable stains that are unlikely to wash out, holes, tears, or a persistent odor (like smoke or mildew) would place a shirt in poor condition. While it might still be a shirt, such issues make it borderline for resale or suitable only for rag purposes rather than typical wear. | Generally below the condition rule |
These are estimated values, not deductible amounts. For clothing and household items, the IRS generally requires good used condition or better; a narrow exception may apply to a single item with a qualified appraisal and claimed value over $500.
Shirt Value Factors
What Affects the Value of Donated Shirts?
Not all donated shirts are worth the same. These factors have the biggest impact on FMV:
A shirt free from visible stains, odors, holes, or tears, with all functional components intact, supports a fair market value of approximately $3.5–$8 (Good condition) or higher.
Shirts made from premium or durable fabrics like linen or high-thread-count cotton with strong stitching tend to hold their value better than those of lesser quality.
Classic or currently fashionable shirt styles generally appeal to more buyers and thus garner a higher fair market value than dated or out-of-style designs.
shirts in common sizes (e.g., Medium, Large) typically have stronger resale demand and a higher fair market value compared to very small or very large sizes.
Shirt Condition Issues
Common Condition Issues and How They Affect Value
Before donating a shirt, check for these issues. Each may change the condition tier and estimated fair market value.
| Issue | Effect on Value | What to Do |
|---|---|---|
| Missing Button | Lowers value | A missing button typically reduces the resale value of a shirt, as it compromises the garment's intended function and appearance. |
| Noticeable Fading | Lowers value | Significant fading across a shirt lowers its appeal and market value, moving it from good to fair condition. |
| Minor Pilling | Acceptable | Minor pilling on areas like the armpits or cuffs of a shirt is a common sign of wear and generally does not significantly impact its donation value if the garment is otherwise in good condition. |
| Small Inconspicuous Stain | Acceptable | A small stain that is unlikely to be noticed or may wash out does not typically lower the donation value of a shirt. |
| Large Noticeable Stain | May eliminate value | A large or prominent stain that is unlikely to wash out can make a shirt unsuitable for resale, as it significantly detracts from its appearance. |
| Persistent Odor | May eliminate value | A persistent odor, such as smoke or mildew, makes a shirt unsuitable for resale and can lead to its rejection as a donation due to potential contamination or health concerns. |
Shirt Brand Value
Does Brand Name Affect the Value of Donated Shirts?
For a shirt, the brand rarely has a meaningful impact on its fair market value, as its utility is highly dependent on factors like condition, size, fabric quality, seasonality, style, and the absence of stains and odors. This is because a shirt serves a basic functional purpose and its value is primarily driven by its wearability and appeal to a broad market, rather than specific brand recognition.
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Fair Market Value Methodology
How We Calculate These Values
ItsDeducted's fair market values are built from a regularly updated dataset of resale prices across thrift stores, resale platforms, and charity shops nationwide. We apply IRS fair market value principles (IRS Publication 561) to map those prices to four condition tiers.
For a donated shirt, our 2026 dataset yields a fair market value range of $2–$25 per item across condition grades.
- We aggregate resale pricing signals for Shirts across major thrift channels.
- We apply condition-tier adjustments consistent with IRS FMV guidance.
- We review and update our dataset regularly — the last date that fair market value data was updated is included on every page.
- Our values reflect the U.S. national average. Local thrift store prices may vary. The IRS expects you to use prices representative of your area.
Pricing year: 2026 — Shirt Fair Market Values Last Updated: August 1, 2026.
These estimates use the fair market value principles in IRS Publication 561. They are not IRS-issued values. Local resale prices, item details, and the donation date can change the appropriate estimate. For a claimed deduction over $5,000 for an item or group of similar items, a qualified appraisal is generally required.
For broader context on the goods people documented, read the 2026 ItsDeducted Donation Value Report. Its anonymized platform snapshot is separate from this item-specific estimate.
Donation Tax Rules
IRS Rules for Donating Shirts
For clothing and household items, the IRS generally requires good used condition or better. An exception may apply to a single lower-condition item when the claimed deduction exceeds $500 and is supported by a qualified appraisal and Form 8283. IRS Publication 561
Condition requirement
Estimate value from the item's actual condition on the donation date. Clothing and household items generally must be in good used condition or better to support a deduction, subject to the qualified-appraisal exception noted above.
Written acknowledgment
If you claim a deduction of $250 or more for a contribution, keep a contemporaneous written acknowledgment from the charity. Keep reliable written records for smaller contributions too.
Form 8283 (over $500)
If your claimed deduction for noncash contributions exceeds $500, generally attach Form 8283 to your return. The details and appraisal rules depend on the property and claimed amount.
Qualified charity
Charitable deductions generally require donations to qualified organizations. Many national thrift charities may qualify, but verify the receiving organization and keep your receipt.
What to save in your records
- Donation date and receiving organization.
- Item description: shirt, quantity, and condition.
- Estimated fair market value used for each condition tier.
- Receipt, written acknowledgment, photos, or notes that support the estimate.
IRS reference: IRS Publication 561 explains how to determine fair market value. IRS Publication 526 explains charitable contribution recordkeeping and substantiation. Donors should document the item, its condition, and how they arrived at the estimate. Read IRS Publication 526 for substantiation rules.
Shirt Donation Acceptance
What Charities Typically Accept for Shirts
Many charities will accept a shirt if it is clean and free of significant odors, stains, holes, or tears, with all buttons, zippers, and seams intact. Acceptance often depends on the shirt still being suitable for wear, so heavy pilling, noticeable fading, or a broken closure may lead to rejection or very conservative valuation. While some charities might have seasonal preferences, general wearability and good overall condition are typically the most crucial factors. To ensure acceptance, check the charity's current guidelines for clothing donations.
FAQ
Frequently Asked Questions for Shirt Donations
What common types of damage or wear make a shirt unsuitable for donation and resale?
A shirt with significant fading, noticeable stains unlikely to wash out, holes, tears, or a persistent odor such as smoke or mildew, is generally considered in poor condition. Such items are typically not accepted by thrift stores for resale due to their diminished utility and aesthetic appeal.
How does seasonality influence the demand and estimated value of a donated shirt?
The fair market value of a shirt can be influenced by the current season. For example, winter flannel shirts or heavy wool shirts may have higher demand in colder months, while lightweight linen or cotton shirts would be more desirable in warmer seasons. Donating seasonal items closer to their peak demand can sometimes support a higher estimated donation value.
Which shirt sizes or fits typically have higher resale demand at thrift stores?
Common medium to large shirt sizes often have stronger resale demand due to a broader customer base. Classic or popular fits that remain in style also tend to resell more readily than highly specialized or out-of-fashion cuts, potentially supporting a better estimated donation value.
What is the difference between a shirt in 'like new' versus 'good' condition?
A shirt in 'like new' condition appears unworn with no signs of use, fading, or laundering, similar to a new item, and might have a fair market value around $7–$25. In contrast, a 'good' condition shirt is gently used with no visible stains, odors, holes, or tears, but may show minor pilling or slight wear from washing, typically supporting about $3.5–$8 in fair market value.
Can a shirt with minor fading still be in 'fair' condition for donation?
Yes, a shirt can be considered in 'fair' condition if it shows noticeable wear such as slight fading, minor pilling, or a small, inconspicuous stain that might wash out. In this condition, all major components like buttons and seams must still be present and functional, making it wearable despite cosmetic imperfections.
Does the fabric type of a shirt affect its durability and resale value at thrift stores?
Yes, fabric type can impact how well a shirt holds up and its resale value. Durable fabrics like high-quality cotton, linen, or certain blends tend to maintain their appearance and structure longer, which can contribute to a higher estimated donation value, especially for shirts in good or like-new condition. Fragile or easily damaged fabrics may limit its resale potential.
What condition criteria would categorize a shirt as 'poor'?
A shirt falls into 'poor' condition if it displays significant fading, noticeable stains unlikely to be removed, holes, tears, or a persistent odor such as smoke or mildew. These issues typically render the item unsuitable for resale as clothing and it may only be useful for rag purposes.
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