Can someone define what the IRS means by "Similar Items"?

[susanmhenry8465]

I've donated well over $10,000 in non-cash charitable donations while clearing out a family member's estate this past year.  I am confused by the IRS definition of similar items.  In my mind, clothing, furniture, books, small appliances, computer equipment, electronics so on and so forth would NOT be similar items.  Some people are advising me all those items are considered household items therefore they would be considered similar items.  Which is it?

[MichaelDC · Accepted solution]

 “Similar items of property” is defined to mean “property of the same generic category or type,” such as clothing, jewelry, furniture, electronic equipment, household appliances, or kitchenware.

The term “household items” includes furniture, furnishings, electronics, appliances, linens, and other similar items.

from IRS Tax Court ruling "Smith v. Commisioner"

Please feel free to post any additional details or questions in the comment section.

[susanmhenry8465]

Thank you for the response.  I appreciate your time.  To further clarify, am I understanding you correctly in saying that for reporting purposes clothing would be in it's own category as would jewelry?  In other words, as long as I report each of those categories as being less than $5000 an appraisal is not needed?  

Household items (which by the definition you provided) would include the vast majority of what I donated and collectively those items were valued well over $5000.   That being said,  no single household item I donated was valued at or over $5000 but collectively those household items were valued over $5000.  That leads me to this question.   I donated 40 household items, which collectively total over $5000 - is an appraisal required?

[MichaelDC]

No appraisal required. Although the ruling had more to do with having receipts for $250 plus one-time donations. Hope this helps.

[susanmhenry8465]

Thank you so much for your time and help.  I appreciate it so very much.

[MichaelDC]

More than a pleasure. Good Luck!

[gregcarrycpa]

Can you provide the full citation for the Smith v. Commissioner case?

Thanks