There is a computer program that helps assign a value to donated items. The website is
www.itsdeductible.com. It assigns a FMV to clothing and other items based on what they sell for at thrift stores like Goodwill, etc. You would be surprised how much more you can deduct using this program rather than coming up with what you think is a reasonable price. The IRS accepts their figures for tax purposes. It doesn't list everything that might be donated but it is broken down by mens, womens, children, household, etc. Items not listed you can assign a price yourself.