There is no explicit maximum dollar amount for clothing donations. You may claim a deduction equal to the fair market value of donated clothes given to qualified charities, subject to percentage of income limits and documentation requirements. Fair market value should reflect what similar used garments sell for in local thrift stores and must account for the item’s age and condition. Clothing must be in good used condition or better to be deductible, unless you have a qualified appraisal for a single high value item over 500 dollars. When your total deduction for noncash gifts, including clothing, exceeds 500 dollars you must file Form 8283, and more than 5,000 dollars in similar items requires an appraisal. Accurate contemporaneous records and receipts are essential to support these claimed deduction amounts.
