Value of Services

• You may not deduct the value of any work services you provide for a qualified charitable organization, according to the IRS. You may deduct certain expenses associated with providing those services such as the cost of transportation for getting to and from the location where you perform the work. You may deduct the cost of purchasing and maintaining any work clothes or uniforms you must wear to perform those services, provided the clothing is not suitable for ordinary wear.
  
  

Cash Gifts

• You may deduct the value of any cash or cash equivalent gifts you make to a qualified charitable organization, regardless of whether you perform any charitable work. You must maintain a written record of all donations made with cash or cash equivalents, regardless of the amount of the donation. Allowable records may include bank statements, canceled checks, receipts or other forms of communication from the receiving organization.
  
  

Gifts of Property

• You may deduct the fair market value of gift of property or merchandise that you make to a qualified charitable organization, regardless of whether you perform any charitable work. You must maintain a written record of all donations of property or merchandise that exceed $250 to a single organization. Allowable records may include bank statements, canceled checks, receipts or other forms of communication from the receiving organization.
  
  

Considerations

• You can only deduct gifts to qualified charitable organizations, which may include those that are operated for religious, charitable, educational, scientific or literary purposes. You may deduct gifts to qualified organizations dedicated to the prevention of cruelty to children or animals, or that foster national or international amateur sports competition. You may deduct gifts to qualified war veterans' organizations and domestic fraternal societies, orders, and associations that operate under the lodge system. Gifts to non-qualified organizations are not tax-deductible, according to the IRS.