Group of similar items
Items of the same general category or type, which are aggregated when testing the $5,000 appraisal threshold.
The Instructions for Form 8283 define the phrase: "Similar items of property are items of the same general category or type, such as coin collections, paintings, books, clothing, jewelry, nonpublicly traded stock, land, or buildings."
The aggregation is what surprises people. Clothing appears on that list, so donations of clothing across the year are tested as one group rather than one bag at a time. Someone clearing a large wardrobe over twelve months can reach the $5,000 appraisal line without any single drop-off looking remarkable.
Keeping a running annual total by category is therefore not a nicety, it is how you find out which threshold you are about to cross while you can still do something about it.
Sources
- Instructions for Form 8283IRS, IRS form
- Topic no. 506, Charitable contributionsIRS, IRS guidance
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Form 8283, Qualified appraisal, Form 8283 Section B, Donee. Browse every term.
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.
