No deduction is allowed for a charitable contribution of clothing or household items unless the clothing or household item is in good used condition or better. The IRS is authorized by regulation to deny a deduction for any contribution of clothing or a household item that has minimal monetary value, such as used socks and undergarments.

Planning Tip: Most cell phones today can take pictures.
Take a picture of all items donated. Keep the electronic pictures for proof the items were in good or better condition at
the time they were donated.

Recordkeeping Rules for Charitable Contributions
To help substantiate a deduction for the fair market value of
used items donated to charity, make a list of each item donated on a separate sheet of paper along with the following
information.
• Name and address of charity.
• Date item was donated to the charity.
• Description of each item donated.
• Fair market value of each item at the time it was donated
(see the list on this page).
• Date each donated item was originally purchased or
acquired.
• Cost or other basis of each item donated