How the FMV guide changes year to year

Summary: The Fair Market Value (FMV) guide changes each year as secondary market prices move. When you record a donation, Charity Record shows you the guide that applies for the donation's year. Donations you've already saved keep the guide they were entered with – we don't rewrite values on past donations.

For the early-year case where a current-year donation may show last year's guide, see Why does my FMV guide show last year's date?.

Why the guide changes each year

Resale prices for clothing, furniture, and household goods drift year to year. A used coat in good condition may be worth a different amount in 2026 than it was in 2025, and IRS valuation guidance focuses on fair market value at the time you donated the property. Charity Record updates the guide each year so the suggested prices you see better reflect what your item was worth at the time you donated it.

When you change the donation date on a draft, the picker reloads with the right year's guide. Items already in your draft cart keep the guide source they were originally added with – we don't silently rewrite them.

Your existing donations don't change

When we publish a new guide, donations you've already saved continue to use the guide they were entered with. Specifically:

• The values you entered are not changed.
• Each saved donation remembers which guide year it was based on.
• Editing an old donation keeps its existing items linked to their original guide. New items you add to that donation pick up whichever guide is current for the donation's year.

This is intentional. Your records should reflect what you valued the donation at when you made it, not be retroactively rewritten when the guide updates.

When the guide doesn't have your donation year

If you record a donation for a year that doesn't have its own guide yet, Charity Record falls back in this order:

1. The most recent guide from a year before your donation year, because that is the closest prior guide available for the donation date.
2. If no earlier guide exists, the oldest available guide from a year after your donation year.

For more on the early-year case (where the new year's guide is published a few months into the year), see Why does my FMV guide show last year's date?.

What's different in the 2026 guide

The 2026 guide includes a few changes you may notice:

• A new Excellent quality tier is available on items where it applies. Excellent sits above High and is meant for like-new items with little or no visible wear, or quality brands in excellent condition. For more on quality levels, see Recording item donations.
• Some items show one or two prices instead of all three. Where the guide only has reliable data for a single tier, the picker shows just that tier rather than padding the others with placeholder values.
• Search matches common alternate names. For example, "Boppy" finds Nursing Pillow and "Faux Plant" finds Artificial Plant.

If your item isn't in the guide at all, add it as a custom item.

Small updates during the year

Most guide changes happen once a year. We may also make small updates during the year if we find a data issue, improve a label, or add better search matches.

Those updates apply when you add new items after the update. Donations you've already saved keep the values you entered; we don't rewrite past entries.

A note on values: Guide values are starting points, not appraisals or tax advice. Charity Record does not know your item's exact condition, your local market, or whether the item qualifies for a deduction. You are responsible for the values you claim and for keeping supporting records, such as receipts, photos, and comparable sale prices. For Form 8283 and appraisal thresholds, see Recording item donations.

Charity Record is a donation tracking tool, not a tax advisor. This article summarizes publicly available IRS guidance to help you use our software. Clothing and household items must be in good used condition or better unless the IRS appraisal exception applies. You are ultimately responsible for ensuring your tax filings comply with IRS requirements. For complex valuations, items below good used condition, or items over $5,000, consult a tax professional or qualified appraiser for advice specific to your situation.