You volunteered to clean out your mom's house, while kind, not a charity organization. The items that you took to charity, have a cost basis from your mother. If she said you could have the items, she gifted you the items and her basis. Then when you donated the items, you can take the value of the donations.
About Publication 526, Charitable Contributions, see page 3.
@janetcshaw1
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
