Non-cash donations should be valued at a "fair market value".  That is what a willing buyer would pay to a willing seller on the date the item was donated.  Examples would be garage sale or thrift store prices.  The following is a list of IRS guidelines for typical values of donated household items:

Furniture
Studio Couch	$50-$225
Kitchen Set (table, 2 chairs)	$65-$135
End Tables	$15-$75
Coffee Table	$25-$75
Washing Machine (working)	$50-$150
Vacuum Cleaner (working)	$20-$60
Dryer	$60-$100
Refrigerator	$60-$200
Gas Stove	$60-$200
TV (black & white)	$20-$40
TV (Color)	$50-$175
Dresser with mirror	$45-$195
Chest	$35-$150
Wardrobe	$30-$90
Bed (double, box- spring/matt.)	$50-$200
Mattress (double)	$25-$75
Mattress (single)	$15-$20
Folding Bed	$20-$70
Sofa	$50-$395
China Cabinet	$85-$225
Trunk (wood)	$15-$40
Floor Lamp	$15-$35
Table Lamp	$10-$25
Upholstered Chair	$25-$100
Convertible Sofa with mattress	$90-$300
Desk	$45-$170
Bicycle	$20-$75
Radio	$10-$60
Crib with mattress	$25-$100
Playpen	$10-$34
Sporting Goods
Fishing Rod	$5-$15
Ice Skates	$5-$15
Roller Skates	$5-$15
Tennis Racket	$5-$15
Ladies' Clothing
Dresses	$10-$28
Suits	$12-$60
Shoes	$5-$14
Coats	$10-$75
Skirts	$5-$16
Blouses	$5-$10
Handbags	$2-$10
Hats	$3-$10
Sweaters	$5-$15
Slacks	$5-$20
Bathrobes	$5-$15
Men's Clothing
Suits	$25-$75
Jackets	$10-$20
Shoes	$5-$20
Slacks	$8-$15
Shirts	$5-$10
Overcoats	$20-$60
Sweaters	$7-$10
Belts	$3-$7
Children's Clothing
Coats	$2-$15
Snowsuits	$5-$19
Shoes	$4-$7
Dresses	$5-$12
Pants	$5-$8
Shirts	$3-$6
Boots	$3-$11
Sweaters	$4-$5
Dry Goods
Blankets (synthetic, double)	$5-$15
Bedspreads (double)	$5-$25
Pillows	$5
Sheets	$3-$10
Curtains (single window)	$2-$8
Drapes	$10-$40
Throw Rugs	$5-$16
*"Fair market value" is what a willing buyer would pay a willing seller on the date the item was donated.  (Example: Garage sale or thrift store prices.)