Non-Cash Gift Summary
NON-CASH GIFT SUMMARY
Non-cash gifts of clothing, furniture, toys, etc... use this list of IRS approved values to determine your deductible amount.
| LOW | HIGH | |
| LADIES CLOTHES | ||
| BLOUSES | 2.5 | 12 |
| BATHROBES | 2.5 | 12 |
| BOOTS | 2 | 5 |
| BRAS | 1 | 3 |
| BATHING SUITS | 4 | 12 |
| COATS | 10 | 40 |
| DRESSES | 4 | 19 |
| EVENING DRESSES | 10 | 60 |
| FUR HATS | 7 | 15 |
| FUR COATS | 25 | 400 |
| HANDBAGS | 2 | 20 |
| HATS | 1 | 8 |
| JACKETS | 4 | 12 |
| NIGHTGOWNS | 4 | 12 |
| PANT SUITS | 6.5 | 25 |
| SOCKS | 0.4 | 1.25 |
| SUITS | 6 | 25 |
| SHOES | 2 | 25 |
| SKIRTS | 3 | 8 |
| SWEATERS | 3 | 15 |
| SLIPS | 1 | 6 |
| SLACKS | 3.5 | 12 |
| MENS CLOTHES | ||
| JACKETS | 7.5 | 25 |
| OVERCOATS | 15 | 60 |
| PAJAMAS | 2 | 8 |
| PANTS - SHORTS | 3.5 | 10 |
| RAINCOATS | 5 | 20 |
| SUITS | 15 | 60 |
| SLACKS | 5 | 12 |
| SHIRTS | 2.5 | 12 |
| SWEATERS | 2.5 | 12 |
| SHOES | 3.5 | 25 |
| SWIM TRUNKS | 2.5 | 8 |
| TIES/BELTS | 3 | 8 |
| TUXEDO | 10 | 60 |
| UNDERSHIRTS | 1 | 3 |
| UNDERSHORTS | 1 | 3 |
| CHILDRENS CLOTHES | ||
| BLOUSES | 2 | 8 |
| BOOTS | 3 | 20 |
| COATS | 4.5 | 20 |
| DRESSES | 3.5 | 12 |
| JACKETS | 3 | 25 |
| JEANS | 3.5 | 12 |
| PANTS | 2.5 | 12 |
| SNOW SUITS | 4 | 19 |
| SHOES | 2.5 | 8.75 |
| SKIRTS | 1.5 | 6 |
| SWEATERS | 2.5 | 8 |
| SLACKS | 2 | 8 |
| SHIRTS | 2 | 6 |
| SOCKS | 0.5 | 1.5 |
| UNDERWEAR | 1 | 3.5 |
| DRY GOODS | ||
| BLANKETS | 2.5 | 8 |
| BEDSPREADS | 3 | 24 |
| CHAIR COVERS | 15 | 35 |
| CURTAINS | 1.5 | 12 |
| DRAPES | 6.5 | 40 |
| PILLOWS | 2 | 8 |
| SHEETS | 2 | 8 |
| THROW RUGS | 1.5 | 12 |
| TOWELS | 0.5 | 4 |
| FURNITURE | ||
| BED COMPLETE - DBL | 50 | 170 |
| BED COMPLETE - SGL | 35 | 100 |
| CHAIR-UPHOLSTERED | 25 | 75 |
| LOW | HIGH | |
| FURNITURE (Cont'd) | ||
| CHEST | 25 | 95 |
| CLOTHES CLOSET | 15 | 50 |
| CHINA CABINET | 85 | 300 |
| CONVERTIBLE SOFA | 85 | 300 |
| CRIB/MATTRESS | 25 | 100 |
| CARRIAGE | 5 | 100 |
| COFFEE TABLE | 15 | 65 |
| DRESSER/MIRROR | 20 | 100 |
| DESK | 25 | 140 |
| END TABLES (2) | 10 | 50 |
| FLOOR LAMPS | 7.5 | 40 |
| FOLDING BEDS | 20 | 60 |
| HIGH CHAIRS | 10 | 50 |
| HI-RISERS | 35 | 75 |
| KITCHEN CABINETS | 25 | 75 |
| MATTRESS - DBL | 35 | 75 |
| MATTRESS - SGL | 15 | 35 |
| PLAYPEN | 15 | 30 |
| RUGS | 20 | 90 |
| SECRETARY | 50 | 140 |
| SOFA | 35 | 200 |
| STEREO COMPONENTS | 30 | 200 |
| STUDIO COUCH | 35 | 85 |
| TRUNK | 5 | 70 |
| UPHOLSTERED CHAIR | 25 | 75 |
| WARDROBE | 20 | 100 |
| WATERBED FRAME | 15 | 40 |
| WATERBED HEADBRD | 30 | 90 |
| FURNITURE - COMPLETE SETS | ||
| BEDROOM SET | 250 | 1,000 |
| DINING ROOM SET | 150 | 900 |
| KITCHEN SET | 35 | 170 |
| WATERBED | 150 | 325 |
| APPLIANCES & | ||
| INDOOR/OUTDOOR MACHINES | ||
| ADDING MACHINE | 20 | 75 |
| AIR CONDITIONER | 20 | 90 |
| ANS MACHINE-PHONE | 25 | 75 |
| COMPUTER - PC | 150 | 500 |
| COPIER | 100 | 200 |
| DRYER | 45 | 90 |
| HEATER | 7.5 | 22 |
| MIXER | 5 | 20 |
| MOWER - AUTO | 10 | 100 |
| MOWER - RIDING | 100 | 250 |
| POWER EDGER | 5 | 25 |
| RADIO | 7.5 | 50 |
| REFRIGERATOR | 75 | 250 |
| ROTOTILLER | 25 | 90 |
| SEWING MACHINE | 15 | 75 |
| SNOW BLOWER | 50 | 150 |
| STOVE-ELECTRIC | 75 | 150 |
| STOVE-GAS | 50 | 125 |
| TOASTER OVEN | 15 | 25 |
| TELEVISION - B/W | 25 | 60 |
| TELEVISION - COLOR | 75 | 225 |
| TYPEWRITER | 7.5 | 35 |
| VACUUM CLEANER | 20 | 60 |
| WASHING MACHINE | 50 | 150 |
| SPORTING GOODS | ||
| BICYCLE | 15 | 65 |
| FISHING RODS | 5 | 25 |
| ICE/ROLLER SKATES | 10 | 40 |
| PING PONG TABLE | 15.4 | 12 |
| POOL TABLE | 20 | 75 |
| SKIS | 15 | 100 |
| SLEDS | 5 | 20 |
| TENNIS RACKETS | 5 | 40 |
| TOBOGGANS | 15 | 90 |