I donated used clothing and household items to the Salvation Army. What documentation do I need to claim a charitable contribution deduction?

I donated used clothing and household items to the Salvation Army. What documentation do I need to claim a charitable contribution deduction?

You need to show that you made the donation and that the items were in at least good used condition. (A deduction is allowed for an item that is in less-than-good used condition if you have an appraisal for it at over $500.)

What you need to claim your deduction: a dated receipt if the collection of items is valued under $250, or if not practical to obtain a receipt (you tossed the clothing in the charity's drop site), keep a contemporaneous notation of the items you contributed. If the items are valued at $250 or more, you need a written acknowledgment from the charity. If the items are valued at over $500, you also need to complete Form 8283 and attach this to your return (other receipts and proof are merely part of your tax records but are not attached to the return).

While not required, it would be helpful to photograph the items as proof of their condition.