Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 14

Clarence is a packrat. He has clothes from when he was in high school some 20 years ago that he never wears. He also has household items that have accumulated over the past 15 years. Some of these household items have not been used by Clarence in years and he is not sure if they even work. Clarence is buying a new home and wants to clean out his closets before he moves into his new house. He would like to give all his old clothes and household items to local charities. What restrictions apply to charitable deductions of old clothes and household items