You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Again, see Form 8283. Almost any item in good, sage condition is useful to someone. Shelters always need toiletries. Dishes, utensils, and cleaning supplies are helpful to many group homes and transitional-housing agencies.
Charities also work with businesses that want to transfer used or surplus goods.
Desks, chairs, computers, faxes, bookcases, even paper clips and name badges have found new life in charitable hands. Because nonprofits work with shoestring budgets, few are able to pick up donations, especially of large or bulky items. If you can deliver, they'll be doubly grateful. Besides food, charities welcome supermarket gift certificates. Here are examples of the agencies that can use gifts in kind.