If spring cleaning leaves you with items that you want to donate to charity, remember that donations of used clothing and household items must generally meet certain requirements to be tax-deductible. First, such items must be in “good used condition or better.” Second, a receipt from the charity is required. If the property is valued under $250 and a receipt is not available, such as a unattended drop-off locations, reliable written records are still required. A dated inventory of donated items to the particular charity is a good idea.