Noncash charitable - group of items

[natiro]

If a taxpayer donates over $5,000 of furniture during the tax year, is the furniture considered a "group of items" for which an appraisal is required? Or, is a table different from a couch, and are both different from a dresser, for determining the $5,000 group of items threshold? If you have a cite for your answer, as always, I'd appreciate it.

Many thanks.

[Bees Knees]

Pub 526, page 18 says:

Deductions Over $5,000
If you claim a deduction of over $5,000 for a
charitable contribution of one property item or a
group of similar property items, you must have
the acknowledgement and the written records
described under Deductions Over $500 But Not
Over $5,000. In figuring whether your deduction
is over $5,000, combine your claimed deductions
for all similar items donated to any charitable
organization during the year.

Generally, you must also obtain a qualified
written appraisal of the donated property from a
qualified appraiser. See Deductions of More
Than $5,000 in Publication 561 for more infor-
mation.

Reg. Sec. 1.170A-13(c)(7)(iii) says:

Similar items of property. The
phrase similar items of property means
property of the same generic category
or type, such as stamp collections (including
philatelic supplies and books
on stamp collecting), coin collections
(including numismatic supplies and
books on coin collecting), lithographs,
paintings, photographs, books, nonpublicly
traded stock, nonpublicly traded
securities other than nonpublicly trade
stock, land, buildings, clothing, jewelry,
funiture, electronic equipment,
household appliances, toys, everyday
kitchenware, china, crystal, or silver.
For example, if a donor claims on her
return for the year deductions of $2,000
for books given by her to College A,
$2,500 for books given by her to College
B, and $900 for books given by her to
College C, the $5,000 threshold of paragraph
(c)(1) of this section is exceeded.
Therefore, the donor must obtain a
qualified appraisal for the books and
attach to her return three appraisal
summaries for the books donated to A,
B, and C. For rules regarding the number
of qualified appraisals and appraisal
summaries required when similar
items of property are contributed,
see paragraphs (c)(3)(iv)(A) and
(c)(4)(iv)(B), respectively, of this section.

[fliszt]

Obviously Bees Knees is correct. I think I was lucky

when I prepared my parents estate tax return and claimed $11,000 +/- for "complete household and garage contents" as one contribution to the Salvation Army and did not include an appraisal. I have a detailed list with each item listed/estimated garage value dollar amount. That was their 2004 1040 return.