household items
(16) Contributions of clothing and household items (A) In general In the case of an individual, partnership, or corporation, no deduction shall be allowed under subsection (a) for any contribution of clothing or a household item unless such clothing or household item is in good used condition or better. (B) Items of minimal value Notwithstanding subparagraph (A), the Secretary may by regulation deny a deduction under subsection (a) for any contribution of clothing or a household item which has minimal monetary value. (C) Exception for certain property Subparagraphs (A) and (B) shall not apply to any contribution of a single item of clothing or a household item for which a deduction of more than $500 is claimed if the taxpayer includes with the taxpayer’s return a qualified appraisal with respect to the property. (D) Household items For purposes of this paragraph— (i) In general The term “household items” includes furniture, furnishings, electronics, appliances, linens, and other similar items. (ii) Excluded items Such term does not include— (I) food, (II) paintings, antiques, and other objects of art, (III) jewelry and gems, and (IV) collections. (E) Special rule for pass-thru entities In the case of a partnership or S corporation, this paragraph shall be applied at the entity level, except that the deduction shall be denied at the partner or shareholder level.