Oregon Taxpayer Denied $14,000 Deduction for Charity Donations

An Oregon resident was denied more than $14,000 in noncash charitable contributions deductions on her income tax return because she failed to substantiate the market value of the items she donated to charity, the state tax court announced Tuesday.

Hannah Copeland tried to prove the fair market value of her donations by using Facebook Marketplace and Amazon listings, but some of the comparables didn’t pertain to what she actually donated to Goodwill and Brightside Animal Center, Magistrate Richard D. Davis said in an opinion released Tuesday.

• The value of the items Copeland donated, such as clothing, isn’t reliably determined by ...