for quilts for kids, or any of (those type) of charitable foundations you may make quilts for your own paper work is a must! you can only claim the amount you put into the donation---so, keeping all materials receipts is necessary- you are not allowed to (claim) any of your time- or the market value of the quilt- only the real cost of making it-and if you are audited you need all of your receipts to back up your claims....you can include the cost of shipping the quilt (provided you have postal receipts to prove the expense)...so, good records is necessary