Tax Donation Information
If you donate during regular Goodwill store hours, our donation attendant will offer you a donation receipt to keep for your tax records or to pre-fill one out before you go click here. Federal law provides that clothing and household goods must be in "good used condition or better" for tax deductions. According to the IRS, it is the donor's responsibility to fill out the receipt and assess the donation's value.
- All donations to Goodwill are tax deductible to the extent permitted by law.
- Have our donation attendant sign your Receipt/Tax Record form.
- Goodwill does not keep permanent records of donations.
- You are responsible for placing a value on your donation.
Donation Receipt/Tax Record Form
Most donations to Goodwill Industries are tax deductible, but you must maintain a record of contributed items for your tax report. Before you bring your donation to one of our stores, you can pre fill out a Receipt/Tax Record form, then when you arrive one of our Goodwill representatives can sign it.
For more information, read IRS Publication 526 for an explanation on the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report charitable contributions.
How much are my items worth?
The U.S. Internal Revenue Service (IRS) requires donors to value their items.
Determining the Value of Donated Property (IRS Pub 561)
IRS Publication 561 defines “fair market value” and helps donors and appraisers determine the value of property given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.
Documents Required for IRS
Property worth $500 or less: You must justify the deduction with the receipt provided by Goodwill. The receipt should include the donor's name, address, date, and a list of items donated.
Property worth more than $500, but not more than $5,000: In addition to the receipt provided by Goodwill, you are required to complete IRS Form 8283, "Non-Cash Charitable Contribution." This form will contain written records of how the property was acquired, and your cost basis if the property was held less than 12 months. Also, if you are claiming an item worth $500 or more, you must have the item appraised, and save the certificate of appraisal with the receipt in your tax records. Appraisals should be done before items are donated and payment of the appraisal is the responsibility of the donor.
A single item valued at $5,000 or more, or several similar items donated in a single year whose value totals $5,000 or more: This donation must be appraised before the donation is made, and the appraisal must be obtained by the donor. Goodwill does not perform appraisals on any donations.