If you are making a donation to charity, the Internal Revenue Service allows you to claim that donation on your taxes as long as the charity has tax-exempt status. The IRS only allows the fair market value of donated items to be claimed on taxes. That value can be determined by looking at the selling price, a comparable product selling price, the replacement cost or the opinion of experts. With kitchen cabinets, the value cannot include the cost of labor to install the cabinets, just the physical cabinets.
Look for kitchen cabinets for sale in a local newspaper's classified ads. If you see more than one listing, note the price for the listing that is most similar to your kitchen cabinets. This can give you a comparable-product selling price or a replacement cost.
Visit a local home improvement store that sells kitchen cabinets, such as Lowe's and Ikea, to price a similar set of kitchen cabinets. This can give you an idea of the replacement cost, which the IRS allows to be used as fair market value.
Consult with a local kitchen cabinet installer if the kitchen cabinets that you are donating are custom made. You need to get an appraisal from a professional if that is the case.