12 — Gifts Other Than Cash or Check Updated for tax year 2025

What this line means

The total fair market value of noncash property you donated to qualifying charities. This includes clothing, household items, furniture, vehicles, stocks, real estate, and artwork. Noncash donations over $500 require Form 8283. Donations of items over $5,000 (except publicly traded stock) require a qualified appraisal.

Does this apply to you?

• You donated clothing or household items to Goodwill, Salvation Army, or similar organizations
• You donated appreciated stock or mutual fund shares to a charity
• You donated a vehicle, boat, or airplane to a qualifying organization
• You donated real estate, art, or other high-value property

Easy to overlook

Donating appreciated stock avoids capital gains tax entirely If you donate stock or mutual fund shares you held for more than a year, you deduct the full fair market value and pay zero capital gains tax on the appreciation. Donations of appreciated capital gain property to public charities are limited to 30% of AGI (donations of non-capital-gain property are limited to 50% of AGI). A stock with $5,000 in unrealized gains donated directly to charity saves you more than selling the stock, paying capital gains tax, and donating the cash proceeds. ¹ [SOURCE: IRS Publication 526 — Charitable Contributions]

Clothing and household items must be in “good used condition” or better The IRS requires that donated clothing and household items be in good used condition to qualify for a deduction. Items in poor condition are not deductible unless the individual item is worth more than $500 and you have a qualified appraisal. Take photos of donated items before dropping them off. ² [SOURCE: IRS Form 8283 instructions — Noncash Charitable Contributions]

Watch out for this

Overvaluing donated clothing and household items. The deduction is for fair market value — what a willing buyer would pay at a thrift store, not the original retail price. A shirt you bought for $50 is worth $3-$8 at Goodwill. The IRS scrutinizes noncash donation values, especially when the total exceeds $500 and requires Form 8283.

Related lines on your return

• Line 11 — Schedule A — Gifts by cash or check
• Line 14 — Schedule A — Total gifts to charity
• Form 8283 — Noncash Charitable Contributions (required for noncash donations over $500)