The fair market value of used clothing and other household goods is usually far less than the original cost. Goodwill employees are not qualified to place a value on donations. The fair market value must be determined by the donor. First, you should determine what the fair market value is. In such cases, however, you should maintain reliable written records with respect to each item donated.
Donors are responsible for requesting written acknowledgment from the charity.
In that case, you also fill out Section B of Form 8283. Attach Form 8283 to your return. For more information on this requirement, refer to Internal Revenue Service Publication 526. The foregoing general information is provided as a courtesy to you. Whether and to what extent your contribution to Goodwill is deductible will depend on many factors.