Originally Posted by butterflywing
what if it's raffled, sold or auctioned by a charity? does that affect the value?
No. Your charitable tax deduction is the value of the goods that YOU put into the quilt. If your quilt is auctioned off for $50,000 (as well it should be), well, that's to the benefit of the charity. But it doesn't affect how much it cost you to make the quilt.