We donated a set of dinning room furniture in 2015 to a qualified charity. Got the paperwork from them too.
I was reading in the IRS Publication 526, “Charitable Contributions” and it says on page 7:
Clothing and Household Items
You can’t take a deduction for clothing or
household items you donate unless the clothing
or household items are in good used condition
Exception. You can take a deduction for a
contribution of an item of clothing or a household
item that isn’t in good used condition or
better if you deduct more than $500 for it and include
a qualified appraisal of it with your return.
Household items. Household items include:
[li]Furniture and furnishings,[/li][li]Electronics,[/li][li]Appliances,[/li][li]Linens, and[/li][li]Other similar items[/li][li]Household items don’t include:[/li][li]Food,[/li][li]Paintings, antiques, and other objects of[/li][li]art,[/li][li]Jewelry and gems, and[/li][li]Collections.[/li][/ul]
I take this to mean, a dinning room set with six chairs, each chair is “an item”? The table is “an item” too? And since each has a value of under $500.00, it doesn’t need an appraisal?