For me personally when I create a quilt to donate to an individual or group I do it out of love wanting to help them have a better life. Otherwise I would not do it.
Years ago when I had lots of stuff to get rid off I donated to organizations like Salvation Army, Goodwill, etc and they would give me a blank piece of paper and I was to fill out the value of what I felt it was worth. I usually would put no more than 25% retail value. I use to take those deductions of my taxes each year but than it got to be to cumbersome because tax code only allows a certain amount overall each year and the difference can be claimed the next year. It really did not help me much so I quit doing it.
Now I just donate and refuse a receipt! My attitude is that I'm donating out of love to help others and that is good enough for me.
If I see a need regarding quilts and/or blankets I just make them and give them away. I call it "paying it forward" which blesses the folks I give it to and the good Lord keeps blessing me in many ways more than I ever expected in this life time.