The donors claimed $145,250 in charitable contribution deductions for gifts of clothing and household goods to Goodwill Industries in 2011. They allegedly gave (among other things) 1040 items of boys’ clothing, 811 items of girls’ clothing, 658 items of men’s clothing, and 945 items of women’s clothing, plus 115 chairs, 36 lamps, 22 bookshelves, 20 desks, 20 chests of drawers, 16 bedframes, 14 filing cabinets, and 3153 books. For each of their deliveries, they received a one-page printed receipt confirming that Goodwill had received one or more items in various categories, but did not further describe any of the items, how many were received, or their condition. The statement did say that “...