I'm Certainly Glad IRS Cleared That Up

[BobKamman]

If you downloaded Pub. 561 before March 16, 2023, please see the following correction on page 4 under Used Clothing. The corrected text states:

You can't take an income tax charitable contribution deduction for an item of clothing unless it is in good used condition or better. An item of clothing that is not in good used condition or better for which you claim an income tax charitable contribution deduction of more than $500 requires a qualified appraisal and a completed Form 8283.

https://www.irs.gov/forms-pubs/correction-of-publication-561-rev-mar-2023-regarding-used-clothing 

[Strongsilence-CPA]

"not" and "appraisal" are at odds in my mind.

Whether good, fair or poor a deduction is allowed. But "not good" requires an appraisal.

[IRonMaN]

If you want to claim a deduction for a $501 box of torn up jeans, you need an appraisal.  But then again, they now sell jeans as new that look like that so it should be an easy appraisal 😬