@robbduss NOTE: I edited this comment 12/4/18:
I originally said that if it's a charity such as a thrift shop that will be reselling the clothes at reduced prices, that the FMV for newly-purchased items you donate might be less than what you purchased the new item for. But what I stated may not be correct. We've also been discussing this in a backroom, and another Superuser has pointed out that a taxpayer may not need to consider that when donating new clothing items as long as Fair Market Value (FMV) is used to value it. FMV is what a willing buyer would pay a willing seller in an open market. So you'll need to go by FMV, whatever that is in your case.
