Donating Belongings: The Tax Deduction

fair market value, documented, only if the parent itemizes

The donation deduction check

The deduction is the fair market value of what the parent actually donated to a qualified charity, documented at the time, and it only helps if the parent itemizes. Not tax advice: the IRS is the authority.

1. Check 1Is the charity qualified?The IRS only allows deductions for donations to qualified tax-exempt organizations: most but not all charities, and the IRS charities page explains how to check.
2. Check 2Does the parent itemize?The deduction only matters if the parent itemizes instead of taking the standard deduction, and for many families the standard deduction is larger, which makes the donation deduction worth nothing on the return.
3. Check 3Fair market value, not cost or hopeThe deduction is what the item would sell for now: a 10-year-old television's fair market value is near zero, and an estate-sale price guide is a better basis than the original receipt.
4. The paperworkReceipt, itemized list, big-ticket rulesGet a written acknowledgment with the date, charity, and description; keep an itemized list with values and photograph larger items; and follow the stricter appraisal rules for large donations. The estate sale vs donation guide covers when donating beats selling.

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Whether the donation counts

• The charity must be qualified. The IRS only allows deductions for donations to qualified tax-exempt organizations, which includes most but not all charities; the IRS charities page explains how to check.
• The parent must itemize. The deduction only matters if the parent itemizes deductions instead of taking the standard deduction; for many families the standard deduction is larger, which makes the donation deduction worth nothing on the return.
• The value is fair market value. The deduction is what the item would sell for, not what it cost or what the family hopes it is worth. A 10-year-old television's fair market value is near zero; an estate-sale price guide is a better basis than the original receipt.

The paperwork that protects it

1. Get a receipt from the charity. For donations over a small amount, a written acknowledgment with the date, the charity, and a description is required; the IRS page gives the exact thresholds.
2. Keep a list with values. The family's itemized list with the fair market value of each item is the supporting record; photograph the larger items before they leave.
3. Follow the rules for big-ticket items. Larger donations have stricter requirements, including appraisals in some cases, which the IRS details.

The estate sale vs. donation guide covers when donating beats selling, and the talking about money guide has the family conversation.

Related guides

• Estate sales and donation
• What to do with keepsakes
• The documents checklist

Sources & verification

This page is checked against the standards in our editorial policy, preferring government sources. This is practical guidance, not tax advice; the family should confirm details with the IRS or a tax professional. Reviewed August 2026:

• IRS: Charitable Contribution Deductions (retrieved August 2026)
• IRS: Charitable Organizations (retrieved August 2026)

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Quick answers

Common questions, answered plainly. The details match the sources above.

Is a donation to any charity tax deductible?

Only donations to qualified tax-exempt organizations count, and only if the parent itemizes deductions. Most large charities qualify, but the IRS explains how to verify a specific organization.

How much is the deduction worth?

The deduction equals the fair market value of the donated items, which is what they would actually sell for, not what they cost. For many families the standard deduction is larger than itemizing, which can make the donation deduction worth nothing on the return.

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