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!
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."
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 MartiVITA Volunteer
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