I make lap quilts and smaller wheelchair quilts, usually have at least a doz by Xmastime that I take to my local Nursing Home. They become Xmas gifts for many of the residents who have no family or resources. The facility gets many donations of all kinds for the party they have for residents. I also make a few walker bags and wheelchair bags, as well...these are very appreciated by the residents. I do not claim tax deduction. I enjoy doing this, it gives me purpose in my retirement. For me, (just my personal opinion) claiming tax deduction feels to me like I am selling them. When I can't afford the supplies, I will somehow find what I need at yard sales or Goodwill. Buying at Goodwill helps many people too.