Well first I don't take it off my taxes. too much trouble and if I can give I do. Second a serious amount of material is donated to me for such projects. Mostly it is just my time and as I am retired I have extra time on my hands especially during the winter months. Mostly I only have to buy batting and thread plus the sweatshirts and zippers I use to make jackets. A group of us also give Christmas gifs to around 60 kids. I probably spend around 600.00 each year on charity work. I pay to have my account do my taxes and if I used charity deduction it would mean another page to charge for. I do know you have to keep pretty close records (receipts to buy and when you donate and who you donate to. Good luck. If you use CPA contact him and ask what you should be doing.