The IRS (Internal Revenue Service) allows deductions of fair market valued items that have been donated to charity. The Salvation Army and the Goodwill organizations have determined suggested prices for items in good condition. For claims pertaining to deductions of non-cash contributions, the IRS requires proof of donation and documentation in support of an item’s value. Fair market value is determined by the price obtained by the sale of an item at a garage or thrift store. This chart is designed only as a guide and does not determine the actual value of your item.