The short answer: a donated sofa or table is worth what a buyer would pay for it used, in its current condition — often a fraction of the original price. Furniture counts as a household item, so it generally has to be in good used condition or better to be deductible.
Example values for common furniture
These come from DonationValue's catalog for pieces in good used condition. They are estimates, not IRS figures. Solid wood, name brands, and pieces in high demand can be worth more; stains, damage, and missing parts are worth less.
| Item | Typical value | Range |
|---|---|---|
| Sofa | $100 | $50–$200 |
| Dining table | $80 | $40–$150 |
| Bed frame | $80 | $40–$160 |
| Dresser | $70 | $35–$140 |
| Desk | $60 | $30–$120 |
| Bookcase | $40 | $20–$80 |
| Chair | $20 | $10–$40 |
The condition rule applies to furniture
The IRS rule that clothing and household items must be in good used condition or better covers furniture. Normal wear is fine. Broken frames, deep stains, pet damage, or odors are the kind of problems that can take an item out of "good used condition," and charities may decline those pieces anyway.
Checking what yours is worth
Original cost isn't the measure, and neither is what it would cost to replace. A better approach is to look at what similar used pieces actually sell for: consignment and thrift shop prices, and listings on online marketplaces or classifieds. For anything near the higher end, save a screenshot or note of the comparables you used. That's the "how you determined the value" part of your records.
Records that make large items easier
- A photo of each piece before pickup or drop-off
- The brand or maker, approximate age, and any visible wear
- The charity's receipt or pickup confirmation, with the date and location
- Your value for each piece and the comparables behind it
When a piece is worth a lot
- Single item over $500: you generally need to file Form 8283, including when you acquired it, how, and your cost.
- Item or group over $5,000: a written qualified appraisal is required, and Form 8283 Section B comes into play.
- Antiques and designer pieces: even below those thresholds, an appraisal can be a smart way to support a high value.
How DonationValue helps
Search "sofa" or "dresser," choose a condition, and DonationValue gives you a fair-market-value estimate you can adjust if you have better evidence. It keeps a record of both its estimate and your override. See how valuations work.
This guide is educational and general in nature, not tax, legal, or financial advice. Tax rules change and depend on your situation, so check the IRS sources below or talk to a tax professional. Last reviewed October 6, 2026.