Can You Deduct Donated Clothing?
Yes! Clothing donated to a qualified 501(c)(3) nonprofit organization is tax-deductible at fair market value. The IRS allows you to deduct the amount a willing buyer would pay for your items in their current condition.
This guide covers everything you need to know to maximize your deduction while staying compliant with IRS regulations.
IRS Rules for Clothing Donations
Condition Requirements
The IRS requires donated clothing to be in "good used condition or better" to qualify for a deduction. Items that are worn out, stained, or damaged generally don't qualify.
Documentation by Value
Fair Market Value by Item Type
These are typical resale values. Your items may be worth more or less depending on brand, condition, and demand.
Women's Clothing
Men's Clothing
Outerwear
Accessories
Item-Specific Tax Guides
Learn more about donating specific items:
Tips to Maximize Your Deduction
Photograph Everything
Take photos before donating to document condition and brands.
Clean Before Donating
Dry cleaned items can command higher fair market values.
Keep Detailed Records
List each item, brand, original price, and estimated value.
Save Original Receipts
Original purchase receipts help establish value basis.
Donate by December 31
To claim on this year's taxes, donation must be complete before year-end.
Common Questions
Can I deduct the original purchase price?
No. You deduct fair market value—what a buyer would pay today, not what you originally paid.
What if I don't have original receipts?
That's OK. You can estimate fair market value based on comparable items sold online (eBay, Poshmark, etc.).
Do I need to itemize deductions?
Yes. Charitable deductions require itemizing on Schedule A rather than taking the standard deduction.
Is there a limit on how much I can deduct?
Generally, you can deduct up to 60% of your adjusted gross income for cash donations and 30% for property donations.