Condition tier
The grade assigned to a donated item, which selects a value range. DeductiBee uses Like new, Good, and Fair, and deliberately has no lower tier.
A condition tier is a grade applied to a donated item that selects which value range applies. DeductiBee uses three: Like new for items with little or no visible wear, Good for the ordinary donated item, and Fair for items that are worn but still usable and still in good used condition.
There is no "Poor" tier, on purpose. The Instructions for Form 8283 state that a deduction for clothing or household items generally requires them to be in good used condition or better, so a tier below that floor would exist only to generate deductions the rule does not permit.
A Like new tier does exist, because its absence in older tools was a chronic complaint: donating an unworn shirt with the tag still on it and being offered the same value as a five-year-old one is both frustrating and inaccurate.
Sources
- Instructions for Form 8283IRS, IRS form
- Publication 561 (rev. December 2025), Determining the Value of Donated Property, full textIRS, IRS publication
Definitions describe the rule as published. They are not tax advice, and almost every threshold above has an exception attached to it in the underlying publication. Confirm anything that affects a return with a qualified tax professional.
Related terms
Good used condition or better
The minimum condition standard for deducting donated clothing and household items, with a narrow exception above $500 backed by a qualified appraisal.
Fair market value (FMV)
The price property would sell for on the open market between a willing buyer and a willing seller, both informed and neither under compulsion.
FMV factors
The four considerations Publication 561 lists for arriving at fair market value: cost or selling price, comparable sales, replacement cost, and expert opinion.
Qualified appraisal
A formal written valuation, prepared by a qualified appraiser under professional standards, generally required for deductions over $5,000.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
