What substantiation does the IRS require for donated personal property?
It scales with value: a contemporaneous written acknowledgment from the charity at $250 or more, Form 8283 once noncash deductions exceed $500, and a qualified appraisal for property over $5,000, with publicly traded securities excepted. IRS Publication 561 treats those three documents as the core substantiation package, and each tier's paperwork must be right.
Can the charity's planned use of my property change the deduction?
Yes. Tangible personal property put to a use unrelated to the charity's exempt purpose can limit the deduction to your basis rather than fair market value, so the donee's intended use is a central fact we confirm and document alongside the valuation itself.
How is fair market value shown for used household items?
Through prices buyers actually pay in thrift, consignment, and completed resale markets, adjusted for condition. Items generally must be in good used condition or better to be deductible at all, with a narrow exception for a single item claimed over $500 that is backed by a qualified appraisal.
Why are donated vehicles treated differently from other personal property?
Because the deduction is often capped at the charity's gross sale proceeds rather than the appraised figure, and when fair market value does apply it comes from private-party guide pricing, not dealer retail. Overstated vehicle values are among the most common donation disputes the IRS pursues.