Tax Write-Offs for the Salvation Army

Select Salvation Army donation centers accept sailboats, trucks and cars.

The Salvation Army resells donated items at the organization's thrift and family stores, with proceeds funding the Salvation Army Adult Rehabilitation programs. The Christian-based organization started in England in 1852 under the leadership of William and Catherine Booth, then expanded to America in 1879 with a Philadelphia meeting lead by Lieutenant Eliza Shirley. The Salvation Army, organized using a traditional military structure with formal officers, works with prisoner rehabilitation, offers alcohol and drug counseling and coordinates elderly care and youth education activities. Donations made to the organization qualify for federal tax deductions.

Federal Tax Laws

Federal laws allow taxpayers to deduct the value of donations given to charities, including the Salvation Army. The deductible amounts vary with the income of the taxpayer and the amount of total donations made to charity in the same year. The charitable deduction also depends on the estimated or appraised value of the donation made to the Salvation Army. The Internal Revenue Service requires taxpayers making donations valued in excess of $500 file IRS Form 8283, "Non-Cash Charitable Contributions." Donors making contributions of items valued in excess of $250 must have written documentation from the Salvation Army describing the item or the amount of the cash donation.

Furniture and Household Item Donations

The adult rehabilitation centers at the Salvation Army locations accept a wide range of household goods and furniture, including kitchenware and appliances. The centers offer a range of values on the Salvation Army website, but the group leaves the IRS donation valuation to the person making the donation. Antiques or items with a value in excess of $500 require an official evaluation by a qualified appraiser, according to IRS rules. The appraisal of the donation must be made in writing and submitted with your tax filing.

Clothing Donations

Clothing donations in excess of $500 require the donor to obtain an appraisal from a qualified professional. Valuable clothing, including furs or evening dress, given to the Salvation Army mandates submission of IRS Form 8283 by the donor. Valuation of clothing donations, according to the IRS, require the taxpayer to compare the donated items with clothing sold in thrift and secondhand stores to make a valid price determination. The IRS requires the donor to provide a donation estimate for tax write-offs. The Salvation Army assists the taxpayer by providing a receipt listing the clothing items and the quantity donated.

Vehicle Donations

The IRS offers tax write-offs for vehicle donations, including boats, cars and trucks. The Salvation Army requests potential donors contact the national branch of the organization at 800-SA-TRUCK for details about donating a vehicle. Not all rehabilitation centers accept all types of vehicles and the need varies with the geographic region. Not all regional centers provide rehabilitation vehicle training programs. The IRS allows a tax deduction for the amount the Salvation Army collected from the sale of the donated vehicle.

References

• Salvation Army: Programs That Help
• Salvation Army: Adult Rehabilitation Centers
• Salvation Army: Car Donations
• Salvation Army: Christmas Charity
• Salvation Army: Prisoner Rehabilitation
• Salvation Army -- USA Eastern Territory: Donation -- Valuation Guide
• Salvation Army -- Adult Rehabilitation Centers: Automobile Donations

Resources

• IRS: Publication 561 -- Determining the Value of Donated Property
• IRS: Topic 506 -- Charitable Contributions-