If you downloaded Pub. 561 before March 16, 2023, please see the following correction on page 4 under Used Clothing. The corrected text states: You can't take an income tax charitable contribution deduction for an item of clothing unless it is in good used condition or better. An item of clothing that is not in good used condition or better for which you claim an income tax charitable contribution deduction of more than $500 requires a qualified appraisal and a completed Form 8283.
