If spring cleaning has left you with items that you want to
donate to charity, remember that donations of used clothing and household items
must generally meet certain requirements to be tax-deductible. First, such
items must be in "good used condition or better." Second, a receipt
from the charity is required. If the property is valued under $250 and a
receipt is not available, such as at unattended drop-off locations, reliable
written records are still required.
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