Should I submit donations of all newly purchased items of clothing, personal care, etc. as a cash donation or as 'items'?

[wurgler5]

If it is submitted as items donation, what do you select for method used for determining value.  I have the value on my receipts of purchase.

[Bsch4477]

Report as items. If donated to a thrift store the thrift store value is generally used but if new items you could use the fair market value.