For noncash (in-kind) donations, most of the time it's the fair market value (FMV) of the item. But if the FMV is higher than the amount you paid, you must use the original cost of the item.
You can get the FMV of your donation by looking at similar items for sale on eBay, Craigslist, or your local thrift store. When you use ItsDeductible, it will assign a FMV to most items that are commonly donated.
