Donation of School Supplies

[Love2Cruise]

Client donated Back To School Supplies to approved organization.  It's not a cash donation, so how is this classified?  As Household Items and Clothing?  I don't see another classification in the limited drop down list.  I've never had anyone donate anything outside of the "normal" list.  I've reviewed the IRS publication and there's no specific direction for classifying this type of donation.

[Happy-Tax · Accepted solution]

I think this is the answer for which you're looking:

Any contribution involving the payment of money to or on behalf of a charity is considered a cash contribution, whether it is in the form of cash, check, credit card, payroll deduction, out-of-pocket expense, student living expense, or foster parent  expense. For example, if the taxpayer purchases food or new clothing using cash, check, or a charge card and donates these items to the charity, this donation is considered a cash donation. A noncash contribution is a donation of property owned by the taxpayer. [Source: The TaxBook, pg 4-16]

If the clients purchased the school supplies specifically for the school and donated them to the school, it's the equivalent of a cash donation. If the clients already owned school supplies which they contributed to the school, I would use the generic (a)  Household items & clothing. 

[Love2Cruise]

Perfect!  That paragraph went right past me.  I guess I had tunnel vision when looking for specifics.  Thank you so much for your help!!!  Much appreciated!