Clothing Donation Value Guide: How to Estimate Fair Market Value Safely

Not tax advice. This article is general educational information. For advice about your situation, talk with a qualified tax professional. IRS rules can change, and your facts matter.

Clothing Donation Value Guide: How to Estimate Fair Market Value Safely

Clothing is one of the most common non-cash donations—and one of the easiest places to accidentally overvalue. This guide gives you a safe, repeatable approach for estimating FMV for clothing donations while staying aligned with IRS guidance.

Start here first if you haven’t read it: Understanding Fair Market Value.

The IRS rule that matters most: “good used condition or better”

The IRS generally says you can’t claim a deduction for clothing unless it’s in good used condition or better. (Pub. 561.)
Source: https://www.irs.gov/publications/p561

What counts as “good used condition” in plain language

Think: “Would a thrift store reasonably put this on the rack?” Good used condition typically means:

• no major stains
• no holes or tearing
• no broken zippers that make it unusable
• fabric still wearable (not threadbare)

If the item is worn out, treat it as non-deductible. This is conservative and reduces headaches.

A simple valuation system that works

Use a 3-part system:
1) Category (shirt, jeans, coat, shoes)
2) Condition (fair / good / very good / like new)
3) Range (choose a value that matches the condition)

Typical conservative FMV ranges (examples)

These are examples of the kind of ranges donors use. Your local resale market may differ; adjust based on condition and demand.

• T-shirts: $1–$4
• Casual shirts: $2–$8
• Dress shirts: $4–$12
• Jeans: $4–$12
• Pants (dress): $6–$18
• Sweaters: $5–$20
• Coats (winter): $10–$60
• Shoes: $5–$30
• Belts/Accessories: $1–$10

How to pick a number:
When uncertain, pick a mid-to-low value. If you’re confident the item is like-new or higher-quality, pick a higher value within the range and note why.

Brand names: do they matter?

Sometimes. A premium brand in excellent condition can justify a higher FMV—but only if:

• condition is truly excellent
• the item would realistically sell in a resale market
• you can articulate why the value is higher

A practical approach:

• If brand is ordinary, use normal ranges
• If brand is premium and condition is excellent, use the high end of the range
• If brand is premium but worn, use the mid range

Avoid the temptation to claim retail.

Grouping clothing donations without losing clarity

You don’t have to list every sock. A defensible grouping looks like:

• “Men’s jeans (5), good condition, $8 each”
• “Women’s tops (10), good condition, $4 each”
• “Children’s jackets (2), very good condition, $15 each”

This is far better than “3 bags of clothes, $300.”

Documentation: what to keep for clothing

At a minimum:

• donation date
• charity name
• a receipt acknowledging the donation
• a list (even a short list) of categories and quantities
• your FMV approach

If you donate $250 or more in one trip, pay attention to the written acknowledgment rules (Pub. 526).
Source: https://www.irs.gov/pub/irs-pdf/p526.pdf

Recordkeeping that reduces stress later

For charitable deductions, the IRS focuses on substantiation—proof you made the gift and a reasonable basis for the amount you claimed. A practical system includes:

• Date of donation
• Donee/charity name (and location if helpful)
• Description of what you gave (specific beats vague)
• FMV method (value guide range, sold comparables, appraisal when required)
• Receipt or written acknowledgment when required

For $250 or more, you generally need a contemporaneous written acknowledgment from the charity with specific details (see IRS pages and Pub. 526).
Source: https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-organizations-substantiation-and-disclosure-requirements

“Edge cases” people ask about

What about uniforms, suits, or specialty clothing?

Specialty items can have higher FMV if condition is excellent, but resale demand matters. A used suit might be worth less than you think unless it’s a premium brand and in very good condition.

What about handbags and accessories?

If they’re ordinary accessories, use conservative values. If they’re designer items in excellent condition, it may be worth documenting more carefully.

What about donations to schools or individuals?

Donations to individuals are generally not deductible; donations must be to qualified organizations. See Pub. 526 for details.
Source: https://www.irs.gov/pub/irs-pdf/p526.pdf

How Deductible Duck helps

A tracker helps you:

• reuse clothing categories and ranges
• get clear FMV estimates from the database as starting points
• keep trip-by-trip receipts attached
• roll up totals by year
• export a clean list for tax time

Next reads

• How the IRS Defines Fair Market Value (FMV)
• Goodwill Donation Value Guide for Common Clothing Items
• Keeping Audit-Safe Records