A tax benefit exists for donating old appliances or other household goods to a nonprofit organization, according to Internal Revenue Service Publication 526, Charitable Contributions. The organization must be a recognized nonprofit registered with the IRS, unless it is a church or governmental organization.
Under the tax code, only the fair market value of the donated item is deductible. Donations of household items must be items that are in good used condition or better. However, if the item is not in good used condition or better and more than $500 is deducted for it, then a qualified appraisal of the item must be included with the tax return.