My mind just spins with this. I can't imagine donating something that is dirty, let alone smoky or moldy. But I know people do, especially if they are cleaning out a relative's home. A friend collects children's coats for the poor. You should see how those come in! She washes them a number of times sometimes to get them presentable. I would do what the others have said. Clean what looks like it can resurrected and get rid of anything that would present a danger to the recipient, as in smoke and mold. Sigh.