Record a donation
Money, goods, stock, or what you spent while volunteering. Capture the details and records for your donation while you still remember them.
All donations
Estimated amounts already reflect anything you received in return.
Fair market value guide
Search for an item and use its thrift-store range. “Fair market value” is what a willing buyer would pay today, not what you paid. Pick an item to drop it straight into a goods donation.
How to value donated goods, and when a range isn't enough
How to value donated goods
1. Start from the range below (based on the valuation guides charities publish). 2. Slide toward the low end for age and wear, the high end for like-new, name-brand or in-demand items. 3. Note the method you used; the IRS asks for it on Form 8283. Condition rule: clothing and household items must be in good used condition or better. Worn-out, stained or broken items are worth $0 for tax purposes, no matter what the guide says. Picking an item uses the good-condition value; change the condition on the item row to move it. Goodwill's guide suggests about 30% of the original price for an item not on any list. Sources are listed under the table.When a range isn't enough
Over $500 in goods for the year: Form 8283 Section A. Record when and how you got the items and what you paid. Any single item (or group of similar items) over $5,000: a qualified appraisal is required, plus Form 8283 Section B. Art, jewelry, collectibles and vehicles have special rules (IRS Publication 561). Vehicles over $500: deduction is usually limited to what the charity sells it for; you'll get Form 1098-C.| Item | Category | Low | High | Source |
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How DeductBook sets these ranges
Ranges are starting points, not appraisals. Choose a value supported by the item's condition and relevant resale evidence; appraisal requirements may apply. 1. Each range comes from the published valuation guides of the Salvation Army and Goodwill, checked line by line on the date shown below. Where both list an item, the range spans the two guides. 2. Items neither guide lists are marked DeductBook estimate and reflect typical thrift-store resale prices; treat them as rougher. 3. Picking an item enters the good-condition value (the middle of the range); excellent condition uses the top, fair the bottom, and fair-condition clothing and household items are generally not deductible at all. 4. Any single item over $5,000, or similar items totalling over $5,000 in a year, needs a qualified appraisal regardless of these ranges. 5. The ranges are re-checked against both guides at least yearly.Sources: Salvation Army Donation Value Guide and the Goodwill Industries International valuation guide (Orange County Goodwill, 2023 edition), each range checked against both on 28 September 2026. Where an item appears in both, the range spans the two. DeductBook estimate marks items neither guide lists; use comparable sales for anything valuable. Method per IRS Publication 561.
Receipts & acknowledgments
Every photo, PDF or letter you've attached, in one place. Attach files from the donation form, or drop them here and link them later.
All receipts
Tax summary
Records and estimates for your tax preparer: totals by type, the forms you'll need, and what's still missing. Hand this and the CSV over; the final deduction depends on your return.
Rules that shape the number (tax year 2026)
- ✓Don't itemize? You can still deduct cash gifts.
Starting with 2026 returns, non-itemizers may deduct up to $1,000 of cash gifts ($2,000 married filing jointly) to public charities, on top of the standard deduction. Gifts to donor-advised funds and private foundations don't qualify.
- ?Itemizers: a 0.5%-of-AGI floor.
From 2026, itemized charitable deductions are reduced by 0.5% of adjusted gross income. On $150,000 of AGI, the first $750 of gifts produces no deduction.
- ?Annual ceilings.
Cash gifts to public charities: up to 60% of AGI. Appreciated stock and property: 30% of AGI. Excess carries forward five years. Taxpayers in the 37% bracket get at most 35¢ of benefit per dollar.
- ✓Charitable mileage stays at 14¢.
Set by statute, not by the IRS, so it doesn't rise with the business rate.
- ✕Not deductible at all.
Gifts to individuals (including crowdfunding for a person), political campaigns, most foreign charities, the value of your time, raffle tickets, and dues or tuition that buy you something.
These notes summarize IRS Publication 526 and the 2025 tax law changes effective for 2026. They are general information, not tax advice; confirm with your preparer.
Record-keeping rules, in plain English
What you need on file for each kind of gift so the deduction survives an audit.
Cash, check, card, payroll
- ✓Any amount
A bank record (cancelled check, card or bank statement) or a written receipt from the charity showing name, date and amount. No record, no deduction.
- ✓$250 or more (single gift)
A contemporaneous written acknowledgment from the charity: amount, whether you received goods or services, and their value. Get it before you file.
- ?You got something back
Gala dinner, auction item, concert tickets: deduct only the amount above the value received. Over $75, the charity must tell you that value in writing.
- ✓Payroll giving
Pay stub or W-2 plus the pledge card naming the charity.
- ✓Text-message gifts
The phone bill showing the charity, date and amount is your record.
Goods & property
- ✓Under $250
A receipt from the charity (name, date, location, description) unless it's impractical, like a drop box. Keep your own list with condition and value.
- ✓$250 to $500
Written acknowledgment describing the property (it doesn't need to state a value) plus whether you received anything in return.
- ✓$500 to $5,000
All of the above, plus how and when you acquired the items and your cost. Form 8283 Section A.
- ?Over $5,000 (single item or similar group)
Qualified appraisal, Form 8283 Section B signed by appraiser and charity. Over $500,000, attach the appraisal itself.
- ✓Stock held over a year
Deduct full market value (average of high and low on the transfer date), no capital-gains tax. Held a year or less: deduction limited to cost basis.
- ✕Worn-out clothing and household items
Must be in good used condition or better. Otherwise, $0.
Volunteering: what counts
- ✓Driving for the charity
14¢ per mile (or actual gas and oil), plus parking and tolls. Delivering meals, driving to your shift, hauling donations, transporting clients.
- ✓Supplies you buy and don't get reimbursed for
Stamps, printing, ingredients, materials, phone calls made for the charity.
- ✓Travel away from home on charity duty
Air, rail, bus, taxi, lodging and meals when you're on substantial duty throughout the trip. Serving as a delegate at a convention counts.
- ✓Uniforms with no everyday use
The required shirt, smock or vest, plus the cost of cleaning it.
- ✓$250 or more for one event or trip
Written acknowledgment from the charity describing the services you provided and whether you got anything in return.
Volunteering: what doesn't
- ✕The value of your time or services
Even a professional donating skilled work can't deduct their hourly rate.
- ✕Local meals during a shift
Lunch while volunteering in town is personal. Meals only count while away from home overnight.
- ✕Childcare so you can volunteer
Personal expense, not a gift to the charity.
- ✕Car repairs, insurance, depreciation, registration
Only gas & oil (or the 14¢ rate) plus parking and tolls.
- ✕Costs of family or friends who tag along
Only your own share, and only if you're the one performing services.
- ?Travel that mixes duty and pleasure
Not deductible if there's a significant element of personal pleasure, recreation or vacation.
Before you give
- ✓Confirm the charity is qualified
Search it in the IRS Tax Exempt Organization Search. Churches and governments qualify without being listed.
- ✓Date matters
A check counts when mailed; a card gift when charged; stock when it leaves your account. A December 31 gift belongs to this year even if the charity deposits it in January.
- ✓Keep records at least 3 years
From the date you file the return that claims them. Longer for carryforwards.
Sources: IRS Publication 526 (Charitable Contributions), Publication 561 (Determining the Value of Donated Property), Form 8283 instructions. General information only; not tax advice.