Noncash donations valued over $5,000 generally require a signed appraisal as part of preparing Form 8283. See Appraisals in Publication 561, Determining the Value of Donated Property, for more details.
The Pension Protection Act of 2006, which is expected to take effect August 18, 2006 once it is signed by the President, requires an appraisal for an item of clothing or a household item if:
The item is valued at over $500.
The item is not in good condition.
The donation takes place after August 17, 2006.