It would be too much trouble to keep track of this type of giving if you were looking for a tax write-off and would be hard to prove, even with receipts, if audited. I do a lot of sewing and quilting for a group that has a craft event for a local charitable outreach. I enjoy doing it, I use stuff I have, buy some finishing items, use things people give me. I feel that I am giving of my treasure, time and talent to help others who need help.