Does the IRS publish a guide to the value of donated items?

The Internal Revenue Service's Publication 561 provides guidelines for determining the fair market value of donated goods, but it does not give specific prices for items. This document is available on the IRS website.

Publication 561 explains how the date of contribution, condition of the goods, cost of selling the item and limitations on the use of items can affect fair market value. The document suggests examining sales of comparable items and obtaining expert opinions. It describes a number of factors that make determining fair market value difficult, including unusual market conditions and scarcity of comparable sales. The document also provides detailed information on a variety of specific types of goods.