Yes, this charitable donation does need to be appraised. The $5000 limit applies to donations of an individual item or group of similar items. Clothes and household goods would be considered 'similar items'. The best way to claim this deduction is to attach an appraisal, so that the IRS doesn't question a donation of that size. Without an appraisal, they may disallow the deduction or issue a correspondence asking for an appraisal before allowing a charitable donation deduction, which may result in a delay of your refund.
