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∗∗ Use of this guide is to provide you with guidance as to how commonly donated items are valued by The Salvation Army. This guide has not been approved by the Internal Revenue Service and may or may not be accepted by the Internal Revenue Service. Jeter, Lloyd, Benjamson & Booth, CPAs, LLC provides a link to this guide as a service, not necessarily as a recommendation for its use. Please seek advice from a tax adviser before using this guide.