[header] How to figure fair market value donations [title] Use available online sources to set the fair market value. [step] In order to deduct the value of donated items, you need to claim the fair market value. This is the price that you could expect someone to pay for the item if you offered it for sale. 
Some of the leading donation markets, the salvation army and goodwill, for example, have websites that provide reasonable fair market values for a wide range of items. [substeps] For example, the salvation army valuation site, https: // satruck.