Absolutely true -- not only can you not take a deduction for
time, you can't take a deduction for "services" in general.  Thus, for
example, if you do legal work or accounting work on a volunteer basis,
you can't take a deduction for the value of the services performed.

        Andy Finch
        AAM Government Affairs
        [log in to unmask]

> But you may not take any form of charitable donation for your time.
> See any edition of
> the IRS instructions for itemizing as included with forms.
>
>