No one wants your used underwear and socks, and the IRS sure doesn't want to see a charitable deduction for them either.

On several occasions, clients have submitted long lists of charitable donations, including many pairs of used underwear and socks they had given to organizations like Goodwill, said Bernadette Schopfer, director of taxation at Maier Markey & Justic LLP.

And if they try to value the underwear and socks at a couple dollars a pair, that can really add up.

"Things are always worth more to the person donating," said Schopfer. "Sometimes you have to step back and say, 'Is somebody really going to use this?' And chances are, they don't want your old underwear."

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