This is what I was told by a tax preparer for an individual tax return. You can deduct what YOU paid out and that you have a receipt for. (thread, fabric, batting and if you had a bill from a long arm quilter) Don't use anything from your stash (unless you have the receipt). You cannot deduct anything for your time. It may be different if you do quilting as a business, but if you do not have a formal business, then you can't claim anything for your time. So if you get a kit from a charity, all you could deduct would be your thread and batting. If you had the receipt.