Under the U.S. federal tax code, donations of "services" are not
tax-deductible.  To quote from "Tax Economics of Charitable Giving"
(Arthur Andersen, 12th edition, 1995):

"No deduction is allowed for a contribution of services to a charitable
organization, no matter how valuable such services actually may be to
the donee.  Thus, the donation of advertising space by a newspaper has
been denied deduction as a contribution, as has the donation of
broadcast time by television stations.  A deduction for legal services
donated by an attorney has also been disallowed."

Andy Finch
AAM Government Affairs
[log in to unmask]

> I heard somewhere that in some countries or states volunteers can
> deduct a
> certain amount from their taxable income, based on the time spent to
> non-paid volunteer labour.