united-states charity
Is the fair market value of &quot;pro bono&quot; work tax deductible?
<p>If a person contributes a car, art, clothing, or other items of value to a charity, that person gets to deduct the fair market value of the contributed goods from their taxable income.</p>
<p>Suppose, instead, a lawyer did pro bono work for a recognized legal charity such as a law clinic or legal aid group directed at say, elderly people. Would the lawyer be able to deduct the value of the hours contributed (at the lawyer's hourly rate)?</p>

<h1>No</h1>
<p><a href="https://www.irs.gov/pub/irs-pdf/p526.pdf" rel="nofollow noreferrer">IRS Pub. 526</a>, Table 1, lists &quot;Value of your time or services&quot; under &quot;Not Deductible As Charitable Contributions&quot;.  This is repeated several other places in the document.</p>
<p>However, expenses incurred in the course of providing the services can be deductible in some cases.</p>
<p>There's more specific information for lawyers at <a href="https://practice.findlaw.com/practice-guide/tax-deductions-for-lawyers-providing-pro-bono-services.html" rel="nofollow noreferrer">https://practice.findlaw.com/practice-guide/tax-deductions-for-lawyers-providing-pro-bono-services.html</a>.</p>
