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My wife is a voice model (she works for a local wireless communications company) and her cousin, a public school teacher, asked her to record some material from science textbooks for her learning disabled students. My wife afforded to record and edit the recordings for discounted rate of $10 an hour. She estimated that it would take 80 hours to do everything they wanted but the school can only afford about $300. Can she donate the remainder of the service to the school, get a receipt, and deduct it as a charitable donation to the school? From my reading, I can't tell if you can count services for which you are normally paid as a deductible donation. Thanks!
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Actually, I think I just found the answer in IRS Publication 526:

You cannot deduct as a charitable contribution:

1. A contribution to a specific individual,
2. A contribution to a nonqualified organization,
3. The part of a contribution from which you receive or expect to receive a benefit,
4. The value of your time or services,
5. Your personal expenses,
6. Appraisal fees, or
7. Certain contributions of partial interests in property.

That sounds like "no."
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That sounds like "no."

You got it.

I'm sorry you didn't get the answer you wanted, but I hope you're pleased that you were able to find the answer on your own. Congratulations.

Phil Marti
VITA Volunteer
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