The fair market value of an donated underwear is $0.3–$8 per item in 2026, depending on condition.
Clothing Donation Values · Updated August 1, 2026
Underwear Donation Value: What Is It Worth in 2026?
The fair market value (FMV) of an donated underwear ranges from $0.3 to $8 per item in 2026, based on ItsDeducted's valuation dataset and IRS fair market value principles.
| Audience | New / Like New | Good | Fair |
|---|---|---|---|
| Men's | $8 | $3 | $1 |
| Women's | $0.7 | $0.5 | $0.3 |
| Boys' | $3 | $1 | $0.5 |
| Girls' | $3 | $1 | $0.5 |
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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Underwear donation values are most impacted by fabric integrity, elasticity of waistband, and lack of stains color fading.
A gently used underwear, free from stains or significant wear, typically holds an estimated donation value of approximately $0.3–$1 in fair condition, $0.5–$3 in good condition, and up to $0.7–$8 for like-new items. The value hinges significantly on its cleanliness, lack of stretching or holes, and whether it retains its original shape and elasticity, which are crucial for assessing its resale potential in thrift markets. This estimated fair market value may support a deduction when donating to a qualified charity.
Underwear Donation Values
2026 Underwear 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 | $0.7–$8 | A underwear with no signs of wear, stains, holes, or odors, appearing as though it has been unworn or perhaps tried on but never laundered. It retains its original elasticity, color, and fabric texture, typically supporting a fair market value around $0.7–$8. | Condition may qualify |
| Good | $0.5–$3 | This underwear shows minimal signs of use, such as very light piling in inconspicuous areas or slight fading of the care tag, but it is free from tears, stains, or noticeable odor. All seams are intact and the waistband elastic is firm, which generally supports a fair market value around $0.5–$3. | Condition may qualify |
| Fair | $0.3–$1 | A underwear in this condition may exhibit minor discoloration, some pilling on the fabric, or slightly stretched elastic, but it remains free of holes, significant stains, or strong odors. The overall structure is sound, and it is still wearable. | Check the IRS condition rule |
| Poor | $0 | Consider a underwear in poor condition if it has visible stains that are unlikely to wash out, noticeable holes or tears, significant elastic degradation, or a persistent odor (e.g., mildew or body odor) that would deter resale. | 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.
Underwear Value Factors
What Affects the Value of Donated Underwears?
Not all donated underwears are worth the same. These factors have the biggest impact on FMV:
The absence of pilling tears or holes in the fabric, especially in stress areas like the inseam significantly increases market value up to $0.7–$8 for like-new condition.
A firm and unstretched waistband elastic indicates good condition and contributes to a higher fair market value toward $0.5–$3 as stretched elastic reduces usability.
The absence of visible stains or noticeable color fading helps maintain a fair market value of around $0.5–$3 for good condition and higher for like new.
Underwear Condition Issues
Common Condition Issues and How They Affect Value
Before donating an underwear, check for these issues. Each may change the condition tier and estimated fair market value.
| Issue | Effect on Value | What to Do |
|---|---|---|
| Minor Discoloration | Acceptable | Minor discoloration that does not affect the overall cleanliness or usability of the underwear will not significantly impact its fair market value. |
| Fabric Pilling | Acceptable | Light pilling on the fabric is a common sign of wear and does not prevent the item from being resold or donated. |
| Stretched Elastic | Lowers value | Stretched or slightly degraded elastic reduces the comfort and fit of the underwear, lowering its resale value. |
| Noticeable Stains | May eliminate value | Noticeable stains that are unlikely to wash out significantly detract from the item's hygiene and appearance, making it unsuitable for resale. |
| Holes Or Tears | May eliminate value | Holes or tears in the fabric compromise the integrity and appearance of the underwear, making it unacceptable for donation resale. |
| Persistent Odor | May eliminate value | Any persistent odor, such as mildew or strong body odor, renders the item unhygienic and unsuitable for resale. |
Underwear Brand Value
Does Brand Name Affect the Value of Donated Underwears?
The brand of a pair of underwear rarely has a significant impact on its fair market value compared to factors like condition, size, fabric quality, seasonality, style, and the absence of stains and odors. This is because underwear is primarily a utilitarian item where comfort and hygiene take precedence over brand perception in the secondhand market.
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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 an donated underwear, our 2026 dataset yields a fair market value range of $0.3–$8 per item across condition grades.
- We aggregate resale pricing signals for Underwears 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 — Underwear 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 Underwears
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: underwear, 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.
Underwear Donation Acceptance
What Charities Typically Accept for Underwears
A underwear is almost universally declined by donation centers and thrift stores due to hygiene concerns, even if new with tags. Some organizations might take new, unopened packages, but used items are generally not accepted. Items showing any signs of wear, such as stretched elastic, pilling, discoloration, or any odor, will almost certainly be rejected by any charity with health and safety standards.
FAQ
Frequently Asked Questions for Underwear Donations
What common signs of wear make a underwear unsuitable for donation?
A underwear is generally unsuitable for donation if it has visible stains that are unlikely to wash out, noticeable holes or tears, significant elastic degradation, or a persistent odor (e.g., mildew or body odor). These defects usually classify it as being in poor condition, making it undesirable for thrift stores and subsequent wear.
How does the condition of the elastic affect the estimated donation value of a underwear?
The condition of the elastic significantly impacts the value. For example, a underwear with firm elastic that retains its original shape may be in 'Good' condition, with an estimated donation value around $0.5–$3. If the elastic is slightly stretched but the item is otherwise sound, it might be categorized as 'Fair' condition, meaning a lower estimated value.
What is considered a 'Like New' condition for a underwear?
A underwear in 'Like New' condition shows no signs of wear, stains, holes, or odors, appearing unworn or perhaps tried on but never laundered. It retains its original elasticity, color, and fabric texture, typically supporting a fair market value around $0.7–$8.
Can a underwear with some fabric pilling still be donated?
Yes, a underwear with some fabric pilling can often still be donated. If the pilling is minor and located in inconspicuous areas, and there are no tears, stains, or odors, it may be considered in 'Good' condition, with an estimated donation value around $0.5–$3. However, noticeable pilling or signs of wear, coupled with other minor issues, might place it in 'Fair' condition.
Do specific sizes or fits of underwear have stronger resale demand at thrift stores?
Yes, common underwear sizes (e.g., Medium, Large, XL) often have stronger resale demand due to their broader appeal. Standard fits like briefs and boxer briefs also tend to be more consistently sought after than highly specialized or niche styles, influencing how quickly they may resell.
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