Use these general guidelines to determine the quality of the item you donated:
Like New—Items that are described as being Like New should be in nearly new condition or, despite their use, are of considerable value. Often, these items are more expensive or of a higher quality when originally purchased.
Minor Wear—Items that are described as having Minor Wear should have minimal wear. Their value may be slightly reduced due to their age, use, or initial original quality.
Average Wear—Items that are described as having Average Wear have normal wear but show no damage. Generally, these items show that they have been used, and they may be older.
Heavy Wear—Items that area described as Heavy Wear show a degree of use that is greater than normal, and may also have some minimal damage. These items may be more dated or show obvious signs of wear.
Due to the Pension Protection Act of 2006, item donations made must be in "good" condition to qualify for a deduction. However, Congress didn’t define "good" condition. We recommend that you deduct donations only if the organization intends to sell or use the donated items for its charitable purposes. In particular, if an item is heavily worn, don’t assume that the organization will sell or use it. To be sure, ask the organization.