Donation guide
Donation value guide: what used items are worth in 2026
A used sofa is worth roughly $30 to $207 on a tax receipt, and a men's shirt $2 to $12, going by the price ranges Goodwill and the Salvation Army publish. Neither charity fills in the value for you. You pick a number inside the range that fits the item's condition, and for 2026 it only counts if you itemize.
Updated October 8, 2026
How to use these numbers
The IRS asks for fair market value: what a willing buyer would pay a willing seller for the item as it is today, not what you paid for it. IRS Publication 561 points to thrift shop prices as a fair guide for used clothing and furniture, which is exactly what these charity lists are.
Use the low end for anything faded, stained, or out of style, and the high end only for items that look close to new. Clothing and household goods that are not in good used condition or better are not deductible at all.
Clothing and accessories
The Goodwill column comes from the 2026 valuation guide that OC Goodwill posts for donors. The Salvation Army column comes from its national donation value guide. If a charity doesn't list an item, the table says so.
| Item | Goodwill (2026 guide) | Salvation Army |
|---|---|---|
| Women's shirt or blouse | $2 to $12 | $3 to $12 |
| Men's shirt | $2 to $8 | $3 to $12 |
| Jeans (adult) | $4 to $21 | Not listed separately |
| Children's jeans | $2 to $10 | $4 to $12 |
| Women's everyday dress | $3 to $17 | $4 to $20 |
| Women's coat | $7 to $40 | $10 to $41 |
| Men's suit | $10 to $30 | $16 to $62 |
| Adult shoes | $4 to $9 | $2 to $26 |
| Handbag | $3 to $9 | $2 to $21 |
For clothes too worn to resell, our clothing and textile recycling page explains how textile recycling bins take clean, dry fabric in any condition.
Furniture
Furniture has the widest ranges in both guides, so condition matters most here. A sofa with no stains, tears, or pet damage can reasonably sit in the upper half. Many charities turn away upholstered pieces with any of those problems.
| Item | Goodwill (2026 guide) | Salvation Army |
|---|---|---|
| Sofa | $30 to $150 | $36 to $207 |
| Desk | $30 to $60 | $26 to $145 |
| Dresser | $20 to $60 | $21 to $104 (with mirror) |
| Coffee table | $10 to $12 | $16 to $67 |
| Kitchen or dinette set | $40 to $100 | $36 to $176 |
| Lamp | $4 to $12 | $5 to $78 |
If a charity won't take a piece, see the furniture recycling guide for pickup and drop-off options, or read what happens to bulky junk after a hauler takes it.
Electronics, appliances, and books
| Item | Goodwill (2026 guide) | Salvation Army |
|---|---|---|
| Computer system | $50 to $250 | $104 to $415 |
| Computer monitor | $5 to $50 | $5 to $51 |
| Printer | $5 to $150 | $5 to $155 |
| Microwave | Not listed | $10 to $50 |
| Vacuum cleaner | Not listed | $16 to $67 |
| Coffee maker | $4 to $15 | $4 to $16 |
| Hardcover book | $1 to $3 | $1 to $3 |
| DVD | $2 to $5 | $2 to $5 |
Wipe phones, tablets, and computers before you donate them. Broken electronics are better off at an e-waste recycler than a thrift store; the electronics recycling guide explains where they go.
Paperwork the IRS expects
- Get a dated receipt at drop-off and write your own item list with the value you chose for each piece.
- For any single gift of $250 or more, you need a written acknowledgment from the charity before you file.
- File Form 8283 once your noncash donations for the year pass $500. An item or group of similar items over $5,000 needs a qualified appraisal.
- Take photos of more valuable items before you hand them over. They back up the condition you claimed.
Does the donation lower your 2026 taxes?
Only if you itemize. Starting with 2026, people who take the standard deduction can deduct up to $1,000 of cash gifts ($2,000 for married couples filing jointly), but that new deduction does not cover clothing, furniture, or other goods. If you do itemize, only the part of your year's gifts above 0.5% of your adjusted gross income counts. With $80,000 of income, the first $400 of donations does not reduce your taxes.
To add up a whole carload and see where you land, use our donation tax deduction calculator. It has the 2026 rules and standard deduction amounts built in. Donations dropped off by December 31 count for 2026.
What charities usually refuse
Policies vary by store, so call first, but these items are often turned away and have their own recycling routes:
- Mattresses and box springs: see mattress recycling.
- Car seats: see car seat recycling.
- Broken electronics and old tube TVs: take them to an electronics recycler.
- Stained or torn upholstered furniture: see upholstered furniture disposal.
Common questions about donation values
Does Goodwill tell you what your donation is worth?
No. Goodwill gives you a receipt but does not put a dollar value on it. Its valuation guide, which OC Goodwill posts for 2026, lists price ranges you can use to set the value yourself. The Salvation Army works the same way: its guide says the donor assigns the value.
Should I use the low or high end of the range?
IRS Publication 561 defines fair market value as the price a willing buyer and seller would agree on, so match the number to the item's age and condition. Worn or dated items belong near the low end. The IRS also says used clothing and household items must be in good used condition or better to be deductible at all.
Can I deduct donated clothes if I take the standard deduction?
Not for 2026. The new deduction of up to $1,000 ($2,000 joint) for people who do not itemize covers cash gifts only, according to IRS Topic 506. Donated goods are deductible only on Schedule A, and only the part of your total gifts above 0.5% of your adjusted gross income.
When do I need Form 8283 for donated items?
When your noncash donations for the year total more than $500. An item or group of similar items valued over $5,000 also needs a qualified appraisal, according to IRS Topic 506.
Clearing out more than a closet?
The complete home recycling guide goes room by room through what to donate, recycle, or drop off. For anything that isn't worth donating, search RecycleFind for a recycling center or transfer station near you.