My son says that he wants to pay for this in order to give to the person for his birthday so I will not charge labor this time.
It appears the person who wants the quilt is getting it for a gift, if the son is paying for materials and giving the quilt to the individual. It seems to me there would be no mention of the cost to the recipient of a gift. And, IMO, you don't charge a child of your own for the labor. - just my opinion, of course.