>Earlier this year I donated a bilateral LASIK surgical procedure to my daughters' school for a fund-raiser. The group received non-profit status. The value of the donated service was $4850. It went for $3000 at the auction. What paperwork do I need from the group to be able to deduct this donation?



Unfortunately, you are not allowed to deduct as a charitable contribution "the value of your time or services" provided to a charitable organization. Per Revenue Ruling 67-246, "To be deductible as a charitable contribution for federal income tax purposes...there must be, among other requirements, a payment of money or transfer of property without adequate consideration."



However, any out-of-pocket expenses you may have incurred in providing these services to the qualified organization would be deductible; provided they are not reimbursed, and that they are directly connected to the services. Thus, any costs you actually incurred to provide the surgical procedure (i.e. - auto expenses, parking, cost of an assistant, etc.) would qualify as a deductible charitable contribution.

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