The Donation Value Guide below helps you determine the approximate tax-deductible value of some of the more commonly donated items. It includes low and . - Home ' Record Keeping Ta. ' Deductions ' How to Determine the Value of Normally, a person donating a used item to the Salvation Army or A fair market value is a price the item would sell for on the open market.. - If you itemize deductions on your federal tax return, you may be en.led to claim a At the beginning of this year, I donated many stuff to the Salvation Army. have consulted the value chart to determine a rough estimate of the items included..