Pet supplies donation value: what a used crate, bed or tank is worth

No guide prints a dollar figure for these, so the evidence is the item itself and what comparable ones sold for. These are the details a buyer pays for, and the ones to note or photograph before the item leaves.

For the catch-all items, some charity guides suggest 30% of what you paid as a starting point. That is a published rule of thumb, not an IRS rule: fair market value is what a willing buyer would pay, so comparable sales are the better evidence.

Only if the shelter or rescue is a qualified organization. Many are 501(c)(3) charities; some rescues are informal groups with no exempt status, and some operate under a fiscal sponsor, in which case the sponsor is the organization you are giving to. Check the name in the IRS Tax Exempt Organization Search before you count anything. The qualified organizations guide walks through the check.

A shelter's need does not raise fair market value. A crate is worth what a buyer would pay for it, whether it goes to a thrift store or straight into a kennel run.

Buying from a shelter's online wishlist and having it shipped to them is generally a noncash gift of property. Because the goods are new, their value is generally what you paid. Keep the order receipt that shows the shipping address, and ask the shelter for an acknowledgment; one is required once a single contribution reaches $250 (see what to ask for).

It is a gift of property, not of cash, so it is deductible only if you itemize. The 2026 deduction for people who take the standard deduction covers cash gifts only; see the non-itemizer deduction guide.

New, unopened food and medication with a usable date is generally valued at what you paid, with the receipt kept. Opened bags, partial tubes and expired products are generally not saleable, so a shelter may use them but they generally have no fair market value to deduct.

If you foster for a qualified organization, unreimbursed costs you pay directly for the animals, such as food, litter and vet bills, can be deductible as out-of-pocket contributions. The Tax Court allowed this in Van Dusen v. Commissioner, 136 T.C. 515 (2011), and also disallowed a large share of the claim for poor records. Keep every receipt, separate foster costs from your own pets, and get a written acknowledgment from the organization for any single expense of $250 or more. The rules for out-of-pocket expenses are in IRS Publication 526.

Miles you drive for a qualified shelter, to transport animals or collect supplies, are deductible at the charitable mileage rate of 14 cents a mile, or at your actual gas and oil cost, plus parking and tolls. Log the date, purpose and miles each trip. The charitable mileage calculator does the arithmetic, and why the rate is 14 cents explains the rule.

Shelters, rescues and humane-society thrift stores all take pet gear, and they are usually the only buyers that will. Ask what they accept before you drop off: many decline used beds and opened food. Whatever they accept, value it the same way, from comparable used sales, with a photo of each item.