Valuation Guide for Charitable Contributions

Guideline for donated used items is fair market value (the price an informed and willing seller would get if the item was sold to an informed and willing buyer). Some charities give an appraisal value, but others do not. In either case, the IRS requires proof of the donation and documentation supporting its fair value.

The following guidelines suggest some price ranges for items in good condition. You can use these as a guide to value property contributions to charitable organizations. There are several points to keep in mind. First, it's assumed that all items are in salable condition. Prices vary widely based on the original quality of the item, how in or out of style the item is, and condition. For example, one pair of jeans may be brand new, that is, never worn, while another may be used but in good condition (no stains, rips, etc.). The new pair will probably command the high amount listed below. Second, prices can vary depending on the area of the country. Remember, this is only a starting point. By the way, the average is a strict arithmetic average, intended only as another guide. Finally, if the charity doesn't provide you with an itemized receipt, do one on your own and get someone from the organization to sign it.

Men's Clothing Low High Average
Belt/tie $ 1.00 $ 6.00 $ 3.50
Jacket 5.00 20.00 12.50
Overcoat  10.00 60.00 35.00
Pajamas 2.00 8.00 5.00
Pants (short) 2.00 10.00 6.00
Pants 5.00 10.00 7.50
Raincoat 5.00 20.00 12.50 
Shirts 2.50 10.00 6.25
Sweaters 4.00 14.00 9.00
Suit 15.00 50.00 32.50
Tuxedo 10.00 60.00 35.00
Undershirt .50  2.50 1.50
Undershort .50 2.50 1.50
Shoes 3.00 20.00 11.50
 
 
Ladies Clothing Low High Average  
Blouse 2.00 12.00 7.00
Bathrobe  2.00 14.00 8.00
Boots 2.00 6.00 4.00
Bra 1.00 3.00 2.00
Bathing suit 4.00 14.00 9.00
Coat 10.00 50.00 30.00
Dress 4.00 15.00 9.50
Evening dress 10.00 50.00 30.00
Fur hat 7.00 15.00 11.00
Fur coat (fake) 25.00 100.00 62.50
Handbag 2.00 20.00 11.00
Hat 1.00 10.00 5.50
Jacket 4.00 16.00 10.00
Nightgown 4.00 12.00 8.00
Pants suit 8.00 25.00 16.50
Socks  .40 1.25 .82
Suit 10.00 30.00 20.00
Shoes 4.00 20.00 12.00
Skirt 3.00 10.00 6.50
Sweater 4.00 15.00 9.50
Slip  1.00 5.00 3.00
Slacks 4.00 12.00 8.00
Wedding dress/formal 50.00 150.00 100.00
 
Children's Clothing Low High Average
Blouse 2.00 6.00 4.00
Boots 2.00 12.00 7.00
Coat 4.00 20.00 12.00
Dress 4.00 12.00 8.00
Jacket 3.00 22.00 12.50
Jeans 2.00  12.00 7.00
Pants 2.00 12.00 7.00
Snowsuit 4.00 18.00 11.00
Shoes 2.00 8.00 5.00
Skirt 2.00 6.00 4.00
Sweater  3.00 9.00 6.00
Slacks 2.00 8.00 5.00
Shirt 2.00 6.00 4.00
Socks .50 1.50 1.00
Underwear .50 2.00 1.25
 
Furniture Low High Average
Bedroom set 200.00 800.00 500.00
Bed (complete, double) 50.00 160.00 105.00
Bed (complete, single) 25.00 100.00 62.50
Chest 25.00 85.00 92.50
China cabinet 80.00 260.00 170.00
Crib (w/mattress) 25.00 100.00 62.50
Chair (upholstered) 25.00 100.00 62.50
Coffee table 15.00 65.00 40.00
Dining room set  125.00 700.00 412.50
Dresser 20.00 100.00 60.00
Desk 20.00 150.00 85.00
Floor lamp 6.00 40.00 23.00
Folding bed 20.00 60.00 40.00
High chair  10.00 60.00 35.00
Kitchen set 35.00 180.00 107.50
Kitchen table 20.00 60.00 40.00
Kitchen chair 2.00 10.00 6.00
Lamp 5.00 75.00 40.00
Mattress (double) 25.00 75.00 50.00
Playpen 15.00 30.00 22.50
Rug 20.00 100.00 60.00
Sofa 35.00 215.00 125.00
 
Dry Goods  Low High Average
Blanket 2.00 10.00 6.00
Bedspread 4.00 24.00 14.00
Drapes 6.00 40.00 23.00
Pillow 2.00 8.00 5.00
Sheet  2.00 8.00 5.00
Towel .50 4.00 2.25
 
Appliances Low High Average
Air conditioner 20.00 80.00 50.00
Dryer 45.00 90.00 67.50
Electric stove 75.00 150.00 112.50
Gas stove 50.00 125.00 87.50
Microwave 40.00 100.00 70.00
Refrigerator 75.00 200.00 137.50
T.V. (black/white) 20.00  40.00 30.00
T.V. (color) 50.00 110.00 80.00
Washer 40.00 140.00 90.00
 
Sporting Goods Low High Average
Bicycle 5.00 65.00 35.00
Fishing rod  5.00 25.00 15.00
Ice skates 10.00 40.00 25.00
Skis 10.00 120.00 65.00
Sled 5.00 20.00 12.50
Tennis racket 5.00 35.00 20.00
 
Miscellaneous Low High Average
Answering machine 15.00 65.00 40.00
Copier 50.00 200.00 125.00
Mower (riding) 100.00 300.00 200.00
Mower 25.00 100.00  62.50
Personal computer 100.00 500.00 300.00
Radio 5.00 50.00 27.50
Sewing machine 15.00 85.00 50.00
Vacuum cleaner 20.00 60.00 40.00
 

Last update--06/04/00