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IRS, Donors, and Tax Court Struggle With Used Clothing Deductions  


Author:  Staff Editors.


Source: Volume 06, Number 05, July/August 2007 , pp.5-5(1)




Family Foundation Advisor

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Abstract: 

One of a number of charitable changes in the Pension Protection Act of 2006 was a provision addressing the perennial problem of overvaluation of contributions of used clothing and household items. The Act addressed this by denying a deduction for such items unless they are in “good used condition or better.”

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