If you want a noncash charitable contribution deduction for household goods (see Sections 170(f)(16)(A) and 170(f)(16)(D)(i)), make sure they came from a well-kept house.

That’s the advice STJ Daniel A. (“Yuda”) Guy has for Cheri L. Rau, 2022 T. C. Sum. Op. 4, filed 3/7/22.

Cheri owned a house she rented over the years to college students. In the year at issue, she sought a $11K noncash charitable for a bunch stuff (hi, Judge Holmes) she took from the house that included “kitchen items, glassware, furniture, bedding, pictures, appliances, and lawn equipment.” 2022 T. C. Sum. Op. 4, at p. 3. IRS conceded $500.

But in the same return, Cheri wants a $9K deduction for building materials to fix the house; the students apparently weren’t good housekeepers.

“During the year in issue, petitioner hired contractors to make substantial renovations to the… house, including roof repairs, flooring and drywall work, replacement of the garage door,  siding, and gutters, remodeling of the kitchen and bathrooms, and landscaping improvements. Petitioner purchased the materials needed for the renovation work, delivered the materials to the house, and oversaw much of the work.” 2022 T. C. Sum. Op. 4, at p. 3.

“Petitioner failed to present objective and credible evidence that the items she donated were ‘in good used condition or better.’ Any suggestion that the donated items were in good used condition is undermined by petitioner’s testimony regarding the state of considerable disrepair at the … house before the items were removed. Respondent’s determination that petitioner is limited to a deduction of $500 for noncash charitable contributions is sustained.” 2022 T. C. Sum. Op. 4, at pp.  9-10. (Citation omitted).

But STJ Yuda does give Cheri some extra deductions for materials.