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03 May, 2026Charitable Deductions in 2026: What Changed Under the OBBBA
3 key changes to charitable deductions in 2026 under the One Big Beautiful Bill Act: $40,400 SALT cap, $1k/$2k non-itemizer deduction, and 0.5% AGI floor.
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03 May, 2026Fair Market Value for Donations: The IRS Definition (Publication 561)
IRS fair market value: the willing-buyer/willing-seller price in current condition. Learn condition tiers, FMV ranges, and when an appraisal is required.
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03 May, 2026Goodwill Itemized Donation List (Printable Checklist for Taxes)
Free printable Goodwill donation checklist for 2025–2026. Track every item by category, condition, and fair market value — IRS-ready for Form 8283.
03 May, 2026
Goodwill vs Salvation Army vs Habitat ReStore: What to Donate Where

TL;DR: For clothing and household items, Goodwill and the Salvation Army are both solid choices — the Salvation Army also accepts large appliances and offers free pickup. For building materials, tools, and working appliances, Habitat for Humanity ReStore is the only option. Car seats, mattresses, recalled items, and hazardous materials are refused by all three.
Best Charity by Item Type
| Item | Best Option | Notes |
|---|---|---|
| Clothing & shoes | Goodwill or Salvation Army | Both accept; Goodwill typically has more drop-off locations |
| Furniture (small pieces) | Goodwill or Salvation Army | Must be free of major tears or stains |
| Furniture (large pieces) | Salvation Army | Free pickup in many areas via 1-800-SA-TRUCK |
| Large appliances (working) | Salvation Army or Habitat ReStore | Call ahead; Salvation Army can pick up |
| Small appliances | Goodwill or Salvation Army | Must be in working condition at most locations |
| Building materials & lumber | Habitat ReStore only | No other major charity accepts these |
| Tools (hand and power) | Habitat ReStore or Salvation Army | ReStore preferred for larger tool collections |
| Electronics (computers, phones) | Goodwill (most locations) | Flat-screen TVs accepted; older tube TVs typically not |
| Books | Goodwill | Salvation Army also accepts; no encyclopedias |
| Musical instruments | Salvation Army or Goodwill | Salvation Army music programs actively use instruments |
| Vehicles (cars, trucks) | Salvation Army | Issues IRS Form 1098-C required for deductions over $500 |
| Toys and games | Goodwill or Salvation Army | No recalled items; check CPSC list at cpsc.gov |
| Jewelry and accessories | Goodwill or Salvation Army | High-value items may qualify for a professional appraisal |
| Sporting goods | Goodwill | Salvation Army also accepts most items |
| Mattresses | None (major charities) | Try local furniture banks or mattress recycling programs |
| Car seats | None | Safety concern; no major charity accepts these |
| Paint and chemicals | None | Hazardous materials; use local HHW disposal programs |
Goodwill Industries
Goodwill operates more than 3,300 retail stores across the United States and Canada through a network of independent local chapters. Because each chapter is independently operated, acceptance policies can vary by location — the list below reflects the most common nationwide policies, but always call your local store to confirm.
What Goodwill Accepts
- Clothing, shoes, and accessories (all sizes and seasons)
- Furniture — sofas, chairs, tables, dressers, bookshelves (must be structurally sound and free of major tears, stains, or odors)
- Household items — dishes, cookware, linens, lamps, small appliances in working condition
- Electronics — flat-screen TVs, computers, phones, gaming consoles, audio equipment
- Books (excluding encyclopedias and outdated reference sets)
- Toys and games (no recalled items; must have all major pieces)
- Sporting goods
- Jewelry and accessories
- Musical instruments
- Seasonal items and holiday décor
What Goodwill Does NOT Accept
- Large appliances — refrigerators, washers, dryers, dishwashers (most locations)
- Mattresses and box springs — refused at all locations due to hygiene concerns
- Car seats and booster seats — safety concern; may have been in an accident
- Drop-side cribs — banned by CPSC since 2011; not accepted anywhere
- Hazardous materials — paint, solvents, chemicals, pesticides, propane tanks
- Recalled items — any product on the CPSC recall list
- Tube televisions — CRT and projection TVs not accepted at most locations
- Encyclopedias — no market demand; typically not accepted
- VHS and cassette tapes — most locations no longer accept these
- Exercise equipment with moving parts — treadmills, ellipticals (varies by location; call first)
- Upholstered furniture with visible tears, stains, or structural damage
Goodwill Tax Documentation
Goodwill is a 501(c)(3) organization, making donations tax-deductible at fair market value. Goodwill staff will provide a written receipt at the time of donation listing a general description of items. The receipt does not assign dollar values — that is the donor’s responsibility. For any single donation of $250 or more, this written acknowledgment is required by IRS rules. Bring a detailed inventory of your items for your own records.
The Salvation Army
The Salvation Army is one of the largest charitable organizations in the United States, operating thrift stores and social service programs in thousands of communities. The Salvation Army generally has a broader acceptance policy than Goodwill and is often the better choice for large, heavy items because of its free pickup service.
What the Salvation Army Accepts
- Clothing, shoes, and accessories
- Furniture — including large sectional sofas, dining sets, bedroom furniture
- Large appliances — refrigerators, washing machines, dryers (call first to confirm working condition requirement)
- Small appliances in working condition
- Electronics — televisions, stereos, computers
- Tools — both hand tools and power tools
- Musical instruments
- Household items — dishes, cookware, linens, décor
- Books and media
- Vehicles — cars, trucks, motorcycles, boats, RVs (issues IRS Form 1098-C)
- Sporting goods
What the Salvation Army Does NOT Accept
- Mattresses and box springs — most locations do not accept
- Car seats — safety concern; not accepted
- Drop-side cribs — CPSC-banned; not accepted
- Recalled items — check cpsc.gov before donating
- Hazardous materials — paint, chemicals, propane tanks, pesticides
- Items in poor condition — heavily damaged, broken, or non-functional items
Free Pickup Service
The Salvation Army offers free large-item pickup in many U.S. communities. Schedule a pickup at satruck.org or call 1-800-SA-TRUCK (1-800-728-7825). Pickup is subject to availability in your area and typically requires 2–5 days advance notice. Items must be accessible (ground floor or items that can be carried to a truck) and in good, usable condition.
Salvation Army Tax Documentation
The Salvation Army is a 501(c)(3) organization. Staff provide itemized receipts at drop-off. For vehicle donations, the Salvation Army issues IRS Form 1098-C, which is required to claim a deduction over $500 for a vehicle. Your deduction for a donated vehicle is generally limited to the gross proceeds from the sale of the vehicle by the charity.
Habitat for Humanity ReStore
Habitat for Humanity ReStore locations are nonprofit home improvement stores that sell donated building materials, appliances, and furniture to the public at discounted prices. Proceeds fund Habitat for Humanity’s affordable housing construction programs. ReStore is the only major national charity that accepts building materials and home-improvement supplies — making it the correct destination for items that Goodwill and the Salvation Army will not take.
What Habitat ReStore Accepts
- Building materials — lumber, drywall, flooring (hardwood, tile, laminate), roofing materials
- Cabinets and countertops — kitchen and bathroom cabinets, countertops in good condition
- Doors and windows — interior and exterior doors, windows, sliding glass doors
- Plumbing fixtures — sinks, faucets, toilets, bathtubs (in good condition)
- Lighting fixtures
- Working appliances — refrigerators, ranges, dishwashers, microwaves (must be in working order)
- Furniture — sofas, chairs, tables, dressers (in good condition)
- Tools — hand tools, power tools, garden tools
- Home décor — artwork, mirrors, rugs, curtains
What Habitat ReStore Does NOT Accept
- Clothing and shoes — not accepted at any ReStore location
- Mattresses — not accepted
- Consumer electronics — most locations do not accept TVs, computers, or phones
- Hazardous materials — paint, stains, chemicals (check for local paint recycling programs)
- Items not in working or usable condition — ReStore’s working-condition requirement is more strictly enforced than at Goodwill or the Salvation Army; a broken appliance or water-damaged lumber will be declined
- Car seats and cribs
Working Condition Requirement
ReStore’s standard is stricter than most thrift charities. All donated items must be in working order or otherwise immediately usable. A non-functional appliance, a broken cabinet, or lumber with significant rot will not be accepted. Test appliances before bringing them. ReStore staff may inspect items at drop-off and decline donations that don’t meet the condition standard.
Habitat ReStore Tax Documentation
Habitat for Humanity ReStore is a 501(c)(3) organization. Donors receive a receipt documenting the donation for tax purposes. As with other non-cash donations, the donor is responsible for determining and documenting fair market value. Items with a claimed value over $500 require IRS Form 8283; items over $5,000 require a qualified appraisal.
St. Vincent de Paul
St. Vincent de Paul (SVdP) operates thrift stores and social service programs primarily in the Midwest, South, and West. SVdP accepts clothing, furniture, household items, electronics, and vehicles — with an acceptance policy similar to the Salvation Army. Free furniture pickup is available in many SVdP service areas. SVdP is particularly strong in cities where Salvation Army coverage is limited. Find a local conference at svdpusa.org.
What No Major Charity Will Accept
Regardless of which charity you choose, the following categories are universally rejected by Goodwill, the Salvation Army, Habitat ReStore, and virtually every other donation organization:
| Item | Reason |
|---|---|
| Recalled products | Safety liability; check cpsc.gov before donating anything |
| Car seats and booster seats | May have been in an accident; internal damage is invisible |
| Drop-side cribs | CPSC banned drop-side crib manufacture and sale in 2011 |
| Mattresses and box springs | Bedbug risk and hygiene concerns |
| Hazardous materials | Paint, solvents, pesticides, propane, pool chemicals |
| Broken or non-functional items | Creates disposal cost for the charity |
| Items without resale value | Encyclopedias (pre-2000), VHS tapes, obsolete media |
For hazardous household materials (paint, chemicals), use your municipality’s Household Hazardous Waste (HHW) program — most counties offer free drop-off days. For car seats, check for manufacturer take-back programs or retailer recycling events (Target and Walmart have periodically run car seat trade-in events).
How to Document Donations for Taxes
Donating to any of these charities can reduce your tax liability — but only if you document properly.
The $250 rule: For any single donation of $250 or more (cash or non-cash), the IRS requires a contemporaneous written acknowledgment from the charity before you file your return. The receipt must include the charity’s name, the date, a description of items donated, and a statement that you received no goods or services in return (or the value of any benefit you did receive). See IRS Publication 526 for the full requirements.
Fair market value: The charity’s receipt does not assign a dollar value to donated goods — that’s your responsibility. Fair market value is what a willing buyer would pay for the item in its current condition at a thrift store. Condition matters: a good-condition shirt and a worn-condition shirt have different values. The IRS requires items to be in good used condition or better to be deductible.
Form 8283: If your total non-cash charitable donations for the year exceed $500, you must file IRS Form 8283 with your tax return. Items or groups of similar items valued over $5,000 require a qualified appraisal.
Keeping records: Photograph your donations before drop-off and keep a detailed inventory with item descriptions, conditions, and estimated values. A dedicated donation tracking app makes this significantly easier — DeductAble lets you photograph items, log donations to specific charities, auto-suggests IRS-consistent fair market values, and generates a complete report at tax time.
Frequently Asked Questions
What is the difference between donating to Goodwill vs the Salvation Army?
Goodwill and the Salvation Army both accept clothing, shoes, furniture, and household items, but the Salvation Army has a broader acceptance policy — it accepts large appliances (refrigerators, washers, dryers) at most locations and offers free large-item pickup in many areas by calling 1-800-SA-TRUCK. Goodwill typically declines large appliances and upholstered furniture with visible tears or stains. For vehicles, the Salvation Army issues IRS Form 1098-C directly; Goodwill store locations do not accept vehicle drop-offs, though Goodwill operates a separate vehicle donation program (Goodwill Car Donations) that functions independently from its retail stores. Both are 501(c)(3) organizations that provide written receipts for tax purposes.
Does Goodwill accept large appliances?
Most Goodwill locations do not accept large appliances such as refrigerators, washing machines, dryers, or dishwashers. Policies vary by local chapter, so it is worth calling your nearest Goodwill store before bringing large items. For large appliances in working condition, the Salvation Army and Habitat for Humanity ReStore are generally better options — the Salvation Army can pick them up for free in many areas, and Habitat ReStore sells working appliances to fund affordable housing construction.
Does the Salvation Army pick up furniture for free?
Yes — the Salvation Army offers free large-item pickup in many areas of the United States. You can schedule a pickup online at satruck.org or by calling 1-800-SA-TRUCK (1-800-728-7825). Pickup availability depends on your location and the current demand in your area. Items must be in good, usable condition; the Salvation Army may decline items that are broken, heavily stained, or structurally unsound. Schedule pickups at least a few days in advance, as slots fill quickly in urban areas.
What does Habitat for Humanity ReStore accept?
Habitat for Humanity ReStore locations accept furniture, working appliances, building materials (lumber, drywall, flooring, cabinets, doors, windows), plumbing fixtures, lighting, tools, and home décor. ReStore is the only major donation charity that accepts building materials and home-improvement supplies. All items must be in working or usable condition — this requirement is more strictly enforced than at Goodwill or the Salvation Army. ReStore does not accept clothing, shoes, mattresses, or most consumer electronics. Find your nearest location at habitat.org/restores.
Where should I donate building materials and lumber?
Habitat for Humanity ReStore is the only major nationwide charity that accepts building materials including lumber, drywall, flooring, cabinets, doors, windows, plumbing fixtures, and lighting. Goodwill and the Salvation Army do not accept building materials. ReStore sells these items at steep discounts to the public, with proceeds funding Habitat for Humanity affordable housing construction. All donated materials must be in usable condition. Find a ReStore drop-off location at habitat.org/restores.
Will any charity accept a mattress donation?
Most major charities — including Goodwill, the Salvation Army, and Habitat for Humanity ReStore — do not accept mattress donations due to hygiene concerns and bedbug risk. A small number of local charities and furniture banks may accept mattresses that are clean, stain-free, and free of any signs of infestation, but this is the exception rather than the rule. Check with local homeless shelters, transitional housing programs, or organizations like the Furniture Bank Network in your area. If no charity will take your mattress, look for a mattress recycling program — many states have retailer take-back requirements when delivering a new mattress.
Where should I donate a car?
The Salvation Army is one of the most straightforward options for vehicle donations — they accept cars, trucks, motorcycles, boats, and RVs, and issue IRS Form 1098-C, which you must have to claim a deduction over $500. Other well-known vehicle donation programs include Goodwill Car Donations (separate from Goodwill store donations) and Cars for Homes (Habitat for Humanity). Your deduction is generally limited to the gross proceeds the charity receives when the vehicle is sold, unless the charity uses or significantly improves the vehicle. For any vehicle donation deduction over $500, Form 1098-C is required; for deductions over $5,000, a qualified appraisal is also required.
Do I need a receipt for Goodwill or Salvation Army donations for taxes?
Yes — you need a written receipt from the charity for any non-cash donation you plan to deduct. For any single contribution of $250 or more, IRS rules require a contemporaneous written acknowledgment from the charity stating the date, a description of the items donated, and whether you received anything in return. Both Goodwill and the Salvation Army provide itemized donation receipts at drop-off. The receipt does not assign a dollar value to your items — you are responsible for determining the fair market value of each donated item. For total non-cash donations exceeding $500 in a year, IRS Form 8283 must be filed with your tax return.
What items will no charity accept?
Several categories of items are universally rejected by major donation charities: recalled products (any item on the CPSC recall list), car seats and booster seats (due to safety concerns after accidents), drop-side cribs (banned by CPSC since 2011), mattresses (hygiene and bedbug risk), hazardous materials including paint, chemicals, and pesticides, and items with no apparent functional or resale value. Most charities also reject encyclopedias and VHS tapes due to lack of demand, and televisions that are not flat-screen models. If an item is broken, heavily stained, or missing key components, assume no charity will accept it — donating damaged goods creates disposal costs for the charity.