I make a lot of Linus quilts. THe kind I make the most are usually 1.5 yards long and the width of the fabric so that I can use a solid piece for the back. I like to use some kind of theme print when possible. There are a lot of carton character, racing, sports and baby prints and or panels available. I also like to use flannel on the back when possible. It also comes in various themes. I picked up three yards of Hanna Montana print lavender flannel today on sale. I will be able to make two Linus quilts from that. If I get a smaller panel or even a theme bandana I put borders on it to make it big enough. I am currently working with a huge roll of poly batting that is 60 inches wide. People donate fabric to the Linus project and they purchase the batting for those of us who are willing to use up the donated fabric in quilts for the project. I have already made 6 quilts using that batting in the past week. The measurements someone else mentioned for infants, toddlers, teens and adult lap robes are all good. If I am using say fatquarters I often make the disappearing nine patch and add borders as needed. I pillowcase the whole thing and then machine quilt them with a decorate stitch enough to hold them firmly together.
I don't bother with tax deductions etc. I probably could but I can't be bothered.