Has any guidance been published regarding the new rules in effect since August 2006?
One piece of self-prep tax software I've seen uses a system based on a combined measure of style, condition, and current usability of the item.
Another on-line self-prep system I've seen actually did not support the entry of non-cash charitable contributions at all (the rest of the return was able to be completed, but the non-cash charitable screen hung up with a "call customer support" error message -- so perhaps it was a transient problem).
-Mark Bole