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3. Non-cash donations. If you are receiving in-kind donations of clothing, household goods and the like, there is a new requirement that the donor must receive an acknowledgement from the charity that the material was received in “good used condition, or better” which shall inject further subjectivity to the process but should discourage the donation of old socks and hole-y T-shirts. This has received a high mark from some organizations, but since the IRS has not promulgated regulations, the impact is difficult to predict.