✍️ LargestCharities Editorial Team|📅 Last updated: June 2026
When you donate goods to the Salvation Army, you, not the charity, assign a dollar value for your tax deduction. The IRS asks you to use fair market value, roughly what the item would sell for in a thrift store, not what you paid new. This guide gives typical 2026 value ranges for clothing, furniture, and household items, and explains the receipt and documentation rules so your deduction holds up.
How to value donated items
Fair market value (FMV) is the price a willing buyer would pay a willing seller for the item in its current condition. For donated goods, that is essentially the thrift-store resale price. A few rules shape how you apply it:
Items must be in good used condition or better to be deductible.
You estimate the value yourself; the Salvation Army provides a blank receipt and does not appraise.
Condition, brand, and whether the item is still sold new all move the value up or down.
Typical fair-market-value ranges (2026)
These are common thrift-resale ranges to guide your estimate. Your actual figure depends on condition, brand, and local prices.
Item
Low
High
T-shirt / casual top
$3
$12
Pants / jeans
$5
$20
Dress
$5
$30
Coat / jacket
$10
$40
Shoes (pair)
$5
$30
Sofa
$30
$200
Dining or kitchen table
$25
$150
Dresser
$20
$100
Chair
$5
$50
Small kitchen appliance
$5
$30
Set of dishes
$5
$25
Books (each)
$1
$4
For an official reference, the Salvation Army publishes its own donation valuation guide at satruck.org, and the IRS sets the rules in Publication 561.
Tax receipt and documentation rules
Keep your paperwork in order so the deduction survives scrutiny:
Always get a receipt at drop-off or pickup, and keep a list or photos of what you gave.
$250 or more in a single donation requires a written acknowledgment from the charity.
Over $500 in total noncash gifts for the year means filing IRS Form 8283 with your return.
Over $5,000 for a single item or group of similar items generally requires a qualified appraisal.
You can only deduct charitable gifts if you itemize deductions.
This guide is general information, not tax advice. Value ranges are estimates; your figures depend on condition and local prices. For specifics, see IRS Publication 526 and 561 or talk to a tax professional. Our charitable tax deduction guide covers the broader rules.
Frequently asked questions
How do I value Salvation Army donations for taxes?
Use fair market value, roughly the thrift-store resale price of each item in its current condition, not what you paid new. You estimate it yourself; the Salvation Army does not appraise donations.
What is a shirt or pair of jeans worth?
Typical thrift ranges are about $3 to $12 for a shirt and $5 to $20 for jeans, depending on brand and condition.
Do I need a receipt to deduct a donation?
Yes. Always get a receipt. A single donation of $250 or more needs a written acknowledgment, and noncash gifts over $500 for the year require IRS Form 8283.
Can I deduct items that are worn out?
No. Household items and clothing must be in good used condition or better to be deductible, unless you have a qualified appraisal for an item valued over $500.
Where is the official Salvation Army value guide?
The Salvation Army publishes a donation valuation guide at satruck.org, and the IRS rules are in Publication 561.
Sources: The Salvation Army donation valuation guide (satruck.org), IRS Publication 526 and Publication 561, and Bankrate and TaxSlayer summaries of noncash donation rules. This is general information, not tax advice. Errors: [email protected]