Donations of Clothing Gifted to Me

[NYCtaxAvoider]

A friend who doesn't itemize deductions knows that I do. She gifts clothing to me, and I then donate the clothing to a qualified charity. 

Can I take the deduction?

[Opus 17]

Yes, assuming the gift is no strings attached, and you could keep the clothing or burn it or turn it into potholders or do anything else with it.  If it is a free gift with no strings, then it is your property.  The value of the tax deduction is limited to either the fair market value (as used clothing), or the price your friend originally paid, whichever is lower.

If this is not a no-strings gift but is an "arrangement" where you donate clothing for your friend who doesn't itemize, and you kick back some of the tax savings, then its not allowed.