Shoe & Footwear Donation Values 2026
FMV ranges by pair and condition
Compare 2026 shoe donation values across 11 footwear guides, with fair market value ranges by condition and separate men’s, women’s, boys’ and girls’ values when they differ.
Values are generally per pair. Start with the shoe type and condition, then account for tread wear, interior wear, cleanliness, materials, brand, and whether the pair is still comfortable and realistically reusable.
Shoe donation values are estimated fair market values, usually for a complete pair—not IRS-set prices. Start with the type of footwear and its condition. Every current Shoes guide includes audience-specific values when the underlying data differs, so one guide can show the relevant men’s, women’s, boys’ or girls’ range without making you hunt through several versions of the same shoe type.
Shoe donation values by type, audience, and condition
The table below includes all 11 current Shoe guides. When men’s, women’s, boys’ or girls’ values differ, each condition shows the lowest-to-highest range across those groups. Open the item guide to see the exact audience row that matches your pair.
| Item guide | Fair condition | Good condition | Like-new condition | Overall FMV range | Value data updated |
|---|---|---|---|---|---|
| Athletic / Running ShoesMen’s, Women’s, Boys’, Girls’ | $5–$7 | $15–$20 | $30–$40 | $5–$40 | Aug. 1, 2026 |
| BootsMen’s, Women’s, Boys’, Girls’ | $4–$10 | $7–$25 | $15–$50 | $4–$50 | Aug. 20, 2026 |
| Casual ShoesMen’s, Women’s, Boys’, Girls’ | $3–$8 | $6–$20 | $12–$45 | $3–$45 | Aug. 1, 2026 |
| Dress ShoesMen’s, Women’s, Boys’, Girls’ | $3–$7 | $7–$20 | $15–$45 | $3–$45 | Aug. 1, 2026 |
| Flip FlopsMen’s, Women’s, Girls’ | $1–$2 | $2–$5 | $4–$12 | $1–$12 | Aug. 20, 2026 |
| Hiking BootsMen’s, Women’s, Boys’, Girls’ | $8–$10 | $18–$30 | $35–$70 | $8–$70 | Aug. 1, 2026 |
| LoafersMen’s, Women’s, Boys’, Girls’ | $4–$8 | $10–$15 | $20–$40 | $4–$40 | Aug. 1, 2026 |
| SandalsMen’s, Women’s, Boys’, Girls’ | $3–$4 | $5–$12 | $10–$25 | $3–$25 | Aug. 1, 2026 |
| ShoesMen’s, Women’s, Boys’, Girls’ | $4–$8 | $7–$20 | $15–$45 | $4–$45 | Aug. 1, 2026 |
| SlippersMen’s, Women’s, Boys’, Girls’ | $2–$3 | $4–$8 | $8–$20 | $2–$20 | Aug. 1, 2026 |
| SneakersMen’s, Women’s, Boys’, Girls’ | $4–$8 | $8–$20 | $18–$45 | $4–$45 | Aug. 1, 2026 |
How to choose fair, good, or like-new condition for donated shoes
Judge the pair as it looked on the donation date, and check both the outside and the inside. These are practical condition cues for using the value table—not formal IRS grading definitions.
Fair condition
The pair is still usable but shows obvious wear: noticeable tread loss, scuffing, creasing, footbed wear, fading, or other cosmetic signs of regular use. Structural problems such as sole separation or broken closures can push a pair below a meaningful resale value.
Good condition
The shoes are clean and comfortably wearable with moderate signs of use. Soles still have useful life, closures work, uppers are intact, and interior wear is present but not severe. This is often the most realistic tier for ordinary donated footwear.
Like-new condition
The pair shows minimal visible wear. Tread is strong, uppers and interiors are clean, the shoes hold their shape, and there are no meaningful stains, odors, cracks, or damaged components. The item should still look close to lightly used retail condition.
The same shoe type can have different secondhand values for adults and kids
A pair of adult boots or running shoes may sell differently from a similar children’s pair, even when both are in good condition. That is why the Shoe guides keep the relevant audience values together: you choose the footwear type once, then use the row that best matches the pair you donated.
Where donated shoes usually go
Wearable shoes are commonly donated to thrift charities, mission organizations, local nonprofits, and footwear-reuse programs. The best destination depends on the pair and whether the organization can realistically put it back into use.
Thrift charities
Organizations such as Goodwill and Salvation Army commonly accept wearable shoes for resale or reuse. If you are looking for charity-specific valuation context, use the dedicated Goodwill or Salvation Army guides.
Mission and community organizations
Local shelters, community programs, and mission organizations may accept practical footwear when it fits their current needs. Check acceptance rules before dropping off specialty or heavily worn pairs.
Footwear-reuse programs
Some nonprofits and collection programs specialize in shoes that can be reused, redistributed, or recycled. These programs can be useful when a pair is still functional but not a strong thrift-store item.
All Shoes & Footwear donation value guides
Browse every published shoe and footwear donation value guide.
What makes one donated pair worth more than another?
For shoes, wear is often easier to see—and more important—than it is for many other donation categories. Tread, insoles, uppers, closures, materials, and current secondhand demand all affect what a pair is realistically worth.
Start with the soles
Heel drag, thin tread, uneven wear, cracking, and sole separation can lower value quickly because they affect both appearance and usability.
Check the inside too
Flattened insoles, peeling linings, odor, stretched interiors, or heavy footbed wear matter even when the outside still looks presentable.
Shoe type changes the market
Running shoes, dress shoes, boots, sandals, loafers, and slippers attract different buyers and should not all be valued the same way.
Brand can help
Recognized athletic, outdoor, or dress-shoe brands may support stronger secondhand demand when the pair is still clean and wearable.
Materials and hardware matter
Leather, suede, technical mesh, waterproofing, zippers, buckles, straps, and laces can all affect condition and resale appeal.
Some pairs have little value
Dirty, cracked, peeling, misshapen, odor-heavy, incomplete, or very worn shoes may have little or no meaningful fair market value.
How value changes across common types of donated shoes
The table above gives you the numbers. These examples explain why the numbers differ from one type of footwear to another.
Athletic & running shoes
Tread life, midsole wear, interior condition, and brand demand matter. A clean pair with plenty of usable sole life is different from one that has been heavily trained in.
Hiking boots
Construction, waterproofing, outsole wear, ankle support, and upper condition can support higher values than everyday casual shoes when the boots remain functional.
Dress shoes
Leather quality, creasing, heel wear, scuffing, sole condition, and brand can all matter. A polished pair with light wear is easier to reuse than one with damaged uppers or worn heels.
Sandals & casual footwear
Footbed wear, straps, closures, cleanliness, and overall structure often matter more than original retail price. Missing or stretched components can reduce value quickly.
What 2026 tax rules mean for donated shoes
Donated shoes are noncash charitable contributions. The IRS does not publish a price chart for used footwear, so the amount you claim should be based on a reasonable fair market value and supported by your records.
Condition and documentation still matter
- Clothing and household items generally need to be in good used condition or better to qualify, subject to limited exceptions.
- Keep the charity name, donation date, item description, condition, and estimated fair market value.
- If your deduction for noncash gifts exceeds $500, review the filing requirements for Form 8283.
The 2026 changes do not create a shoe price list
- The new non-itemizer charitable deduction applies to qualifying cash contributions, not donated property such as shoes.
- For itemizers, 2026 rules include a 0.5% of AGI floor for charitable contribution deductions.
- See IRS Publication 505, Publication 526, and Publication 561 for current federal guidance.
From a pile of shoes to an organized donation record
A useful shoe donation record should be specific enough that you can understand it later without reconstructing the whole closet cleanout from memory.
Name the pair
Use “running shoes,” “boots,” “dress shoes,” “sandals,” or another clear type instead of writing only “shoes.”
Check wear
Look at tread, heels, insoles, uppers, odor, scuffing, closures, and cleanliness before choosing a condition.
Choose the right audience
When the guide has separate men’s, women’s, boys’ or girls’ values, use the row that matches the pair.
Use current used value
Estimate what the pair could reasonably sell for used today, not what it cost new.
Save the record
Keep the charity, date, description, condition, photos, and value together while the details are still fresh.
From shoe value guide to finished donation record
Finding a reasonable value is only part of the job. ItsDeducted helps you turn family shoe cleanouts and mixed footwear donations into organized item descriptions, condition notes, estimated values, photos, dates, and charity records.
- Capture pair details while the shoes are still in front of you
- Review estimated fair market values in one workflow
- Keep photos, condition notes, dates, and charity information together
- Separate higher-value pairs from everyday footwear when it matters
- Keep records ready for tax prep or sharing later
What to keep with a shoe donation record
- Charity name and donation date
- Specific pair type and, when useful, brand or model
- Condition notes, especially tread and interior wear
- Estimated fair market value per pair
- Photos for mixed, higher-value, or larger donations
- Receipt or acknowledgment when available
Where to go for more valuation context
Use the item guide for the pair you are donating, then move into the fair market value, IRS, and recordkeeping guides when you need more detail on how the estimate or documentation works.
Shoes donation values questions
What is a reasonable shoe donation value?
A reasonable value is the estimated fair market value of the used pair in its current condition—roughly what a comparable pair could realistically sell for today, not what it cost when new.
Are the values on this page per shoe or per pair?
They are generally per complete pair because that is the normal resale and donation unit. If an item guide uses a different unit, the guide should make that clear.
Does the IRS publish official prices for donated shoes?
No. The IRS provides fair market value principles and documentation rules, but it does not publish item-by-item prices for used sneakers, boots, sandals, or other footwear.
How should I value used shoes for donation?
Start with the shoe type, then review tread, heel wear, insoles, uppers, closures, cleanliness, materials, brand when it matters, and current secondhand demand. Use a realistic used value rather than the original retail price.
When do donated shoes have little or no meaningful value?
Very worn, dirty, cracked, peeling, misshapen, odor-heavy, incomplete, or uncomfortable shoes may have little or no meaningful fair market value because they are difficult to reuse or resell.
Do brand names increase shoe donation value?
Sometimes. Recognized athletic, outdoor, and dress-shoe brands can attract stronger secondhand demand, but brand does not overcome heavy wear or poor condition.
Should I list donated shoes separately or group them?
List pairs separately when type, brand, or condition differs meaningfully. Group lower-value pairs only when they are genuinely similar and the grouping remains clear.
What records should I keep for shoe donations?
Keep the charity name, donation date, pair description, condition, estimated fair market value, and receipt or acknowledgment when available. Photos are especially useful for larger or mixed footwear donations.
Where can I donate shoes for a tax deduction?
A deductible donation generally needs to go to a qualified charitable organization. Check the organization’s status and acceptance rules, especially for specialty or heavily worn footwear.
How do the 2026 tax changes affect donated shoes?
Donated shoes remain noncash charitable contributions. The new non-itemizer deduction applies to qualifying cash gifts, while itemizers are subject to the 2026 charitable-contribution floor and the usual noncash documentation rules.
When does Form 8283 apply?
Form 8283 is used to report noncash charitable contributions when the amount of the deduction for noncash gifts exceeds the applicable filing threshold. Review the current IRS instructions when your donation total approaches that level.
How does ItsDeducted help with shoe donation records?
ItsDeducted helps organize item descriptions, estimated fair market values, photos, dates, condition notes, and charity details in one donation-tracking workflow.
Turn your shoe donation into an organized record.
Use ItsDeducted to organize donated footwear, review estimated fair market values, and save pair details, condition notes, photos, and charity information while everything is still fresh.