Can donating a service (for example, web development, consulting, etc) to a non-profit be used as a tax write off in the US?
Answers
Absolutely!
You will need to work with your certified
I disagree. Publication 526 seems to make a clear statement that you cannot deduct the value of your time or services.
http://www.irs.gov/publications/p526/index.html
I absolutely could be wrong (and you should verify with an accountant in your region), but I believe the "Value" of your services are not deductible, but the "expense" incurred providing them should be. The difference is a perceived number and an actual, verifiable, business expense.
Keep in mind I am speaking from the perspective of the business who is donating an employees time (paying them to do work for a charity). Not the employee donating their time. Again, actual expense has to occur.
http://www.irs.gov/publications/p526/ar02.html#en_US_2013_publink1000229674
I did answer it from more of an individual's perspective, but it's a strange concept to consider from a corporation's point of view. A corp already gets to deduct the expense of employee labor so if they decide to writeoff the employee labor as a donation (which will be subject to percentage limitations), they won't get to double-count the labor as an expense at the same time as a donation. Pro bono services are often provided as a