Saving Throws
Magical Items: Magic items always get saving throws. A magic item's Fortitude, Reflex, and Will save bonuses are equal to 2 + half its caster level. An attended magic item either makes saving throws as its owner or uses its own saving throw bonus, whichever is better.
Unattended Non-Magical Items: Non-magical, unattended items never make saving throws. They are considered to have failed their saving throws, so they are always fully affected by spells and other attacks that allow saving throws to resist or negate. An item attended by a character (being grasped, touched, or worn) makes saving throws as the character (that is, using the character's saving throw bonus).
Attended (Held/Wielded etc.) Items: Unless the descriptive text for a spell (or attack) specifies otherwise, all items carried or worn by a creature are assumed to survive a magical attack. If a creature rolls a natural 1 on its saving throw against the effect, however, an exposed item is harmed (if the attack can harm objects). Refer to Table: Items Affected by Magical Attacks to determine order in which items are affected. Determine which four objects carried or worn by the creature are most likely to be affected and roll randomly among them. The randomly determined item must make a saving throw against the attack form and take whatever damage the attack dealt. If the selected item is not carried or worn and is not magical, it does not get a saving throw. It simply is dealt the appropriate damage.