This is a good summary of things to remember about charitable giving

http://www.irs.gov/uac/Newsroom/IRS-Offers-Tips-for-Year-End-Giving-2012

That website includes a link to another website that you can use to make sure the charity you’re thinking of giving to actually qualifies as a charity.

Regarding non-cash donations – the “value” of something is, of course, not a specific amount, but be aware that one, the IRS guidance is that the fair value is “substantially” less than the original cost and should reflect what that item would sell for in a thrift shop, and two, it must be in “good” condition. If you give an item away and claim any “significant” value (meaning, you’d be mad if you were audited and they disallowed it), then be sure to take a picture of the item.

Also – you MUST have a list of items – just having the Goodwill form and checking the “clothing” or “household goods” box will NOT suffice. The IRS is very particular about this; you have to have a descriptive list and you have to have values for each item given.