The value per donated item is the item’s estimated value at the time of your
donation. (Or what would you be able to sell the item for.)
You can check similar sales on Ebay.
Or another way to value your donated items is to use "Estimated Thrift
Shop Value". I am including a link to the Salvation Army guide, as
well as one to the Goodwill link.
https://satruck.org/Home/DonationValueGuide
http://www.goodwill.org/wp-content/uploads/2010/12/Donation_Valuation_Guide.pdf
You can also
take a look at the following link that explains in more detail about donation
of items ...
http://www.amazinggoodwill.com/donating/IRS-guidelines
