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.
The Instructions for Form 8283 state the rule plainly: "Generally, you cannot claim a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better." Publication 561 says the same thing for clothing and for household items separately.
There is one exception. The instructions continue: "However, you can claim a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if your claimed value is more than $500 and you substantiate that value with a qualified appraisal and Form 8283, Section B."
This rule is the reason DeductiBee uses three condition tiers, Like new, Good, and Fair, and no lower one. A tier below the legal floor would invite people to claim deductions the statute does not allow.
Sources
- Instructions for Form 8283IRS, IRS form
- Publication 561 (rev. December 2025), Determining the Value of Donated Property, full textIRS, IRS publication
- Substantiating charitable contributionsIRS, IRS guidance
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
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.
Thrift shop value
What buyers of used items actually pay in consignment or thrift shops, which Publication 561 treats as an indication of value for used clothing.
Qualified appraisal
A formal written valuation, prepared by a qualified appraiser under professional standards, generally required for deductions over $5,000.
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.
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.
