Larsen Larsen, P.A. -
CERTIFIED PUBLIC ACCOUNTANTS
NONCASH CONTRIBUTIONS
651-423-1717
A TAXPAYER’S GUIDE
The IRS allows you to deduct the fair market value of items donated to
charity. The fair market value is the price a typical buyer would actually pay for an item of the same age, style, and
use. Usually items are worth far less than you paid for them. Used items must be in good or better condition, and
items of minimal value such as socks and underwear will be disallowed. It is wise to document your gifts with
photographs and keep detailed information on the items given. Use the price ranges below to select a value indicative
of the price you paid for the item and its condition. Price range maximum is for higher-end goods in excellent condition.
When in doubt, do not exceed 10% of the purchase price. For a valid deduction, a dated receipt, FMV calculation,
and original cost information must be provided.
Quantity
Quantity
Quantity
WOMEN'S CLOTHING:
Activewear
Belts
Bathrobes
Blazer
Blouses / shirts
Boots, leather
Coats
Costume Jewelry
Dresses
Gloves
Handbags
Hats
Jackets
Pants
Scarves
Shoes
Shorts
Skirts
Suits
Sweaters
T-Shirts
Orig. Cost
MEN'S CLOTHING:
Activewear
Belts
Boots, leather
Hats, Gloves
Jackets
Coats
Pants
Shirts
Shoes
Shorts
Sport coat
Suits
Sweaters
Ties
T-shirts
Orig. Cost
BOOKS, MUSIC, TOYS:
Board Games
Books - Lg. Cooking / Art
Books - Hardcover
Books - Paperback
DVD Movies
Compact Discs
Dolls
Puzzles
Record Albums
Stuffed Animals
Video Games
Orig. Cost
FMV
Total Value
$2-20
$1-7
$2-12
$5-20
$3-15
$3-25
$3-50
$1-10
$3-25
$1-5
$3-20
$2-10
$3-30
$3-12
$1-5
$3-15
$2-10
$2-10
$6-35
$3-15
$1-5
FMV
Quantity
Total Value
$2-20
$1-6
$3-25
$1-5
$3-30
$3-60
$3-14
$2-15
$3-15
$2-10
$5-30
$10-60
$3-15
$1-8
$1-5
FMV
$1-5
$1-8
$1-5
$1-3
$1-5
$1-5
$2-10
$1-3
$1-2
$1-6
$1-10
Quantity
Quantity
Total Value
CHILDREN'S CLOTHING:
Boots
Coats
Dresses
Hats / Mittens
Jackets
Pants
Shirts / Blouses
Shoes
Shorts
Sleepwear
Snowsuits
Sweaters
Sweatshirts / Pants
Orig. Cost
INFANTS:
Baby Carrier
Baby Swing
Blanket
Hats / Mittens
Changing Pad
Changing Table
Crib w/mattress
Diaper Bag
High Chair
Playpen
Room Monitor
Shirts / Pants
Shoes
Sleepers
Snowsuits
Stroller
Sweaters
Walker
Orig. Cost
LINENS:
Afghan / Throw
Bath Towels
Bedspreads
Blankets
Curtains
Dish Towel, Pot Holder
Drapes
Fabric per yard
Electric Blanket
Mattress Pad
Pillows
Placemats - set of 4
Quilts / Comforters
Sheet Sets
Table Cloth
Throw Rugs
Orig. Cost
FMV
Total Value
$2-10
$3-20
$3-12
$1-3
$3-20
$2-10
$2-8
$2-8
$2-6
$3-6
$3-15
$2-8
$2-5
FMV
Total Value
$3-15
$5-20
$2-5
$1-3
$1-3
$5-30
$20-75
$2-8
$5-25
$5-30
$5-15
$1-6
$2-8
$1-6
$3-15
$10-30
$2-8
$5-14
FMV
$2-8
$1-6
$3-25
$2-10
$2-12
$1-3
$5-40
$1-8
$3-15
$4-15
$2-6
$1-6
$8-30
$2-15
$2-6
$2-12
Total Value
Quantity
Quantity
Quantity
SPORTS EQUIPMENT:
Athletic Shoes (specialty)
Backpack w/metal frame
Balls - soccer,foot,basket
Bicycle
Bowling Ball
Exercise Bike
Fishing Rod
Gloves - hockey, catcher
Helmets
Hockey Skates
Ice Skates
Pads - hockey, football
In-line Skates
Set of Golf Clubs
Skateboard
Ski Boots
Skis/Snowboard
Sleeping Bag
Tennis Racket
Treadmill
Orig. Cost
FURNITURE:
Bookcase
Box Springs
Buffet
Bunk Beds
Chair - Dining Room
Chair-Office
Chair-Rocking
Chair-Upholstered
Chest of Drawers
China Cabinet
Coffee Table
Desk
Dining Room Table
Dresser w/Mirror
End Table
Entertainment Center
File Cabinet
Framed Art Print
Headboard
Kitchen Set
Lamp-Desk
Lamp-Floor
Mattress
Microwave Cart
Mini Blinds
Nightstand
Piano
Picture Frames
Recliner
Roll-away Bed
Sleeper Sofa
Sofa
Wardrobe
Wooden Trunk
Orig. Cost
COMPUTERS:
Hardware
Laptop Computers
Monitors
PC or Mac Desktop
Printers
Scanners
Software
Orig. Cost
DATE:__________
FMV
Total Value
$2-20
$5-15
$1-5
$5-80
$3-25
$10-100
$3-20
$3-25
$3-30
$5-25
$3-15
$5-50
$5-20
$10-100
$5-30
$5-40
$10-50
$3-15
$5-30
$25-100
FMV
Quantity
Total Value
$10-50
$5-20
$25-150
$50-110
$5-40
$5-40
$25-100
$25-100
$25-100
$50-250
$10-65
$25-140
$50-150
$25-100
$10-50
$30-100
$12-20
$4-15
$15-50
$35-150
$3-30
$5-75
$10-65
$8-20
$2-10
$15-35
$50-300
$2-10
$25-100
$15-30
$90-275
$50-250
$20-100
$10-50
FMV
$2-25
$25-175
$5-50
$25-200
$3-50
$10-20
$2-10
Quantity
Quantity
Total Value
Quantity
KITCHEN:
Bakeware
Coffee Mugs
Cutting Board
Plates / Bowls
Dish Drainer
Glassware
Mixing Bowls
Pots & Pans
Knives / Cutlery
Flatware / Utensils
Teapot
Orig. Cost
ELECTRIC APPLIANCES:
Air Conditioner
Answering Mach.
Boombox
Blender
Clock Radio
Clothes Dryer
Coffee Maker
Crock Pot
Dehumidifier
Dishwasher
DVD Player
Fan
Hair Dryer
Hand Mixer
Humidifier
Iron
Microwave
Popcorn Popper
Portable CD/MP3
Refrigerator
Sewing Machine
Space Heater
Stereo Components
Stove
Telephone
Television (color)
Toaster
Toaster Oven
Vacuum Cleaner
VCR
Washing Machine
Orig. Cost
SEASONAL/OUTDOOR:
Holiday Decorations
Costumes
Artificial Tree
Baskets
Grill
Patio Furniture
Tools
Lawn Mower
Step Ladder
Snow Blower
Orig. Cost
MISCELLANEOUS:
Camera
Eyeglasses
Fireplace Tools Set
Plastic Cooler
Luggage
Knick-knacks, Vases
Pet Carrier
Orig. Cost
FMV
Total Value
$1-8
$.5-1
$1-3
$2-4
$2-4
$1-3
$2-6
$2-12
$1-3
$.5-2
$2-5
FMV
Total Value
$20-90
$2-5
$4-10
$2-10
$2-5
$15-90
$3-15
$2-6
5-40
$15-90
$10-20
$2-10
$1-5
$1-5
$5-20
3-10
10-40
$2-8
$5-15
$40-150
$10-100
$5-20
$10-75
$10-150
$2-15
10-150
$1-5
$3-10
$5-50
$2-10
$15-150
FMV
Total Value
$1-15
$3-25
$5-15
$1-3
$8-40
$4-40
$2-10
$10-100
$10-20
$20-80
FMV
Total Value
$5-35
$2-4
$5-15
$2-15
$3-15
$1-8
$5-20
DONATED TO:________________________________ TOTAL COST: $____________ GRAND TOTAL VALUE: $_________
ADDRESS:_______________________________________________________________________________________________