What condition must donated clothing be in to deduct it?
Good used condition or better; worn-out, stained, or damaged garments generally qualify for no deduction at all. The one exception is a single item claimed at more than $500, which can be deducted despite poorer condition if you obtain a qualified appraisal and file Form 8283. The rule is often misread as an absolute ban.
Who assigns the value, the charity or the donor?
The donor. Charities typically do not value donated clothing on receipts and are not required to; guides like Goodwill's state that the IRS puts valuation responsibility on the donor, who should keep an itemized list matching the charity's acknowledgment and weigh age, condition, quality, and style.
How should fair market value be set for used clothing?
From what comparable items actually sell for in thrift and consignment stores or on resale platforms, per IRS Publication 561. Claiming a fixed percentage of original retail or replacement cost is the classic dispute trigger, because the measure is the used market price, not what the garment cost new.
Are published donation value guides official IRS figures?
No. Charity tables listing ranges like $4 to $20 for a dress are reference tools, not IRS schedules, and actual fair market value can fall outside those ranges when documented comparables support it. We rely on market evidence for the specific pieces, which matters most for designer and vintage items that outperform generic table values.