Below, you will find some items we cannot use at The Thrift Shop and the reasons why we must say "thanks, but no thanks". We would like to express appreciation beforehand for your cooperation and understanding on this matter.

Over 90% of the proceeds made through The Thrift Shop are used to support the programs of Martha's Vineyard Community Services: Early Childhood Program, Island Counseling and Disability Services, Visiting Nurse Service, and Women's Support Services.

All of the items listed are considered 'not saleable' in our Shop and the reasons for this are included. Please do not leave items outside The Thrift Shop after hours as they are then exposed to the elements and may be vandalized or stolen. Often, we are required to have these items removed from the parking lot which costs The Thrift Shop money and takes away from the funds for our much-needed services.

By just taking a few moments to glance over this list, you are doing your part to help The Thrift Shop fulfill its mission. Again, we thank you for all of your help and for choosing to support Martha's Vineyard Community Services through your donation to the The Thrift Shop.

• Brand new items, still in packaging, will most likely be accepted.
• Exceptions do not exist. All final decisions are based on the discretion of The Thrift Shop manager and assistant manager.
• Call The Thrift Shop (508-693-2278) if you have questions about specific items.
• The Thrift Shop reserves the right to not accept any item due to product safety concerns, excess inventory or in-ability to resell.

Item/Reason
Appliances (large) * Freon hazard; too expensive to repair or dispose of
Air conditioners Freon hazard
Bicycles Safety issues with equipment; new ones are accepted
Bowling balls No demand
Carpeting/padding Not manageable; not able to be displayed in the Shop
Computers Business donations only - call first
Dehumidifiers Freon hazard
Doors/Screens/Windows Variation in specialty sizes makes them hard to sell
Exercise Equipment Not able to resell
Garage Door Openers No way to test items
Gas containers Safety issues
Gas grills Safety issues; cannot test and gas cylinder may leak
Hair dryers/curling irons Safety concerns
Household Paints/Chemicals Safety & disposal issues
Heaters that use fuel Safety issues
Hospital beds No demand
Lawnmowers Safety concerns
Magazines, encyclopedias Outdated materials; no demand
Metal desks Too big and heavy for staff to handle
Pianos/Organs* Too big and heavy to handle
Plumbing supplies if unpackaged No way to test items
Small gas powered engine items No way to test items; safety issues
Mattresses No demand; health concerns
Soiled, torn, damaged furniture No demand
Stereos and TV's Outdated; not compatible with today's equipment
Tires Costs to Thrift Shop to have them hauled away
Window blinds Variation in speciality sizes make them hard to sell
Wire hangers No demand

GENERAL GUIDELINES

This brochure explains the Internal Revenue Service (IRS) regulations governing income tax deductions for gifts of property to charitable organizations such as The Thrift Shop of Martha's Vineyard Community Services.

When a taxpayer donates property and claims a charitable deduction, he or she must prove that the donation was made, and establish how much the donated property was worth at the time of contribution. The Thrift Shop cannot place a value on the goods even if requested by the donor to do so. Determining the fair market value of a gift of property remains the responsibility of the donor.

It is the responsibility of the donor to obtain a receipt, but The Thrift Shop must provide it on request. The Thrift Shop staff and volunteers will provide a receipt that meets the IRS written substantiation requirements for donations accepted at the Shop.

PROPERTY WORTH $500 OR LESS
As is the case with the great majority of donations received at The Thrift Shop, if a donor's claimed deduction is $500 or less, the donor only needs to substantiate his or her deduction with a receipt from The Thrift Shop. This receipt must include the date and must include a general description of the property. When you make your donation(s), please request your receipt before leaving the Shop.

Additional information, over and above the basic information required in the receipt must be included in written records maintained by the donor. The value and the basis for determining it must be reflected in the donor's records.

MORE THAN $500, BUT NOT OVER $5,000
For donations valued at more than $500, but not over $5,000, the donor's obligation to the IRS is enlarged. Not only must the donor maintain a receipt of the donation, but he or she is also required to maintain and submit to the IRS additional written records of the manner in which the property was acquired and if the property has been held for less than 12 months, his or her costs or other basis.

This requirement may be met by filling out Section A of the IRS Form 8283, "Noncash Charitable Contributions." The donor does not need to turn this form in to The Thrift Shop, nor should The Thrift Shop staff sign or complete this form unless the donor's total claimed charitable deductions are more than $5,000. This is strictly a requirement of the donor; he or she must fill out Section A of Form 8283, attach a copy of the form to his or her income tax return and retain another copy on file along with the receipt from The Thrift Shop.

MORE THAN $5,000
If a donor contributes a single item of property valued at more than $5,000, the item is termed "charitable deduction property." The contribution of several "similar items of property" is also termed "charitable deduction property" if the total contribution exceeds $5,000.

All items of "charitable deduction property" must be appraised before the IRS will allow the deduction. The donor must obtain a "qualified appraisal," prepared by a "qualified appraiser." The appraisal requirement is the responsibility of the donor, not The Thrift Shop. Under the regulations, The Thrift Shop is forbidden to take part in appraisal of donated property.

The donor is required to submit two copies of the appraisal summary, IRS Form 8283, Section B to The Thrift Shop along with the donated property. The Thrift Shop will complete Part IV of Section B of both 8283 forms. The Thrift Shop must keep one copy of file and return the other copy to the donor.