Form 8283: which method to use to value noncash donations of *brand new* household items to charity

[melatt]

We purchased and donated brand new household items (socks, hats, toiletries, gift cards, etc.) for a local homeless shelter. When filling out Form 8283 (noncash contributions over $500), which FMV "method" should I specify in column (i)?

[Bsch4477]

Generally donations other than cash are valued at thrift store valuations. 

[melatt]

Yeah, I know that's the usual method. But in this case, we actually purchased items from Walmart/Target/Costco/etc. specifically to donate. Would I still use "thrift shop value" and just include the new price?

[Bsch4477]

The actual value of the donation is what they can sell it for, not what it cost you.