Did you donate furniture, appliances, or building materials to ReStore in 2025? If so, you may be eligible for a tax deduction. With tax season approaching, now is the time to learn how to document your donations – what records to keep and how to determine the value of your donations.
When you donate to ReStore and Habitat for Humanity, you not only help build affordable homes in our community, but you can also reduce your tax bill. Read on for ways to simplify your ReStore donation tax deductions.
Please note: This article is general guidance. You should always consult a tax professional for information that relates to your specific situation.
ReStore Donation Tax Deductions 101
Because Habitat for Humanity of Summit & Wasatch Counties is a 501(c)(3) organization as determined by the Internal Revenue Service (IRS), donations you make to ReStore are tax-deductible if they meet the criteria.
Only people who itemize deductions can claim charitable donations. If you take the standard deduction, you cannot deduct ReStore donations. Additionally, you can only deduct the fair market value of donated items—not the time or mileage you spend making the donation.
How to Get a Receipt from ReStore
If you request a donation pickup at ReStore, you will receive an email with your donation receipt after your items are picked up. When you drop off donations, scan the QR code at the back door of the donation bay with your mobile phone’s camera. This page will allow you to fill out your personal information and summarize your donations. Once you’ve completed that form, your receipt will be emailed to you at the email address you provided on the form.
If you don’t receive the email or the information you receive is not correct, please contact restore@habitat-utah.org for help.
Your receipt will be on Habitat letterhead and include the date of donation, your name, the tax ID number (EIN) for tax reporting, and a general description of the items. ReStore will not assign monetary value to your donation because the IRS requires donors to determine fair market value themselves. Make sure you save your receipts and file them with your tax documents.
If one of your donated items is worth more than $5,000, you will need an independent, qualified appraisal of it, per IRS guidelines regarding large in-kind donations. You must also complete IRS Form 8283 and provide it to Habitat ReStore when you donate, along with a copy of the appraisal and your mailing address and contact information. In this case, the form will be completed and returned to you after processing.
Determining Fair Market Value
The fair market value of a donation is an estimate of what a buyer would pay for the item in its current condition. It’s not what you originally paid, how much sentimental value it has to you, or how much you think it should be worth. It means what it would realistically sell for.
To determine the fair market value of your donations, check online marketplaces for comparable items or thrift store prices of similar items. Also, refer to the IRS Publication 561, Determining the Value of Donated Property. Keep in mind that used items are typically only worth 10-30% of their original purchase price.
To protect yourself from an audit by the IRS, be realistic and keep proper records: Save screenshots of any comparable items you find and their cost, and take photos of your items before donating them, noting their condition – are they good, very good, or excellent?
Bring these records and your ReStore donation receipts to your tax professional during tax season. Ask your tax preparer if your valuation method is reasonable and what your audit risk might be.
Ready to Make a Donation to ReStore?
To support Habitat’s mission and promote sustainability for a greener future, donate to ReStore this year and benefit from a ReStore donation tax deduction. Read the ReStore FAQs to find out the many new and gently used items we accept as donations. The Park City ReStore is located at 6280 Silver Creek Drive, near the Home Depot.
