Is this deductible in any way?

[Sam_2.0]

I've been making sleeping mats for the homeless out of upcycled plastic shopping bags. That was my big "charity" focus last year. I made 25 mats in 2016, for a total of about 500 hours in work. I donated the mats all to local charities. My costs were about $60 for the blankets I included with some of the mats, otherwise it was all free material.

[andi9899]

I don't see why not if it's something you did for charity.

[buystoys]

I don't believe your time qualifies, but the blankets will if you obtained a receipt for them:

People who volunteer their time and expertise believe they have
something valuable to offer. So, you may find it distressing that your
services, expert though they may be, are worth a tax deduction of
precisely zero. This rule is not unique to volunteer work; in fact, it
is consistent with other tax laws. With only rare exceptions, the
general rule is that you must spend cold, hard cash or give away stuff
before you may claim a deduction.

link

[Sam_2.0]

I wonder if there's a way to get a dollar value for the mats? I'll have to chase that down. Probably too late for 2016.

Thanks!

[Apple]

You can only deduct the cost of materials, not your time.  I'm in the same position with blankets/quilts I donate.  You can't do a dollar amount value for the item if you make it.

I'll see if I can find an official link, but it's talked about in plain terms on many websites, like www.quiltcentric.com/2013/01/27/a-tax-deduction-for-charity-quilting/

The tax-deductible value is restricted to the cost of making the donated quilt. This would include the fabric, thread, batting, etc. If you pay someone to quilt it professionally, this documented expense is also included. But no matter how beautiful the quilt or how much time and effort you put into making it, these factors don’t affect the tax-deductible value.

“That may sound harsh,” Ms. Perlman acknowledged, “but that is how the tax law works.” She added that this rule doesn’t just apply to charity quilting, but to the donation of any self-created works including novels, paintings, musical works, etc. Only the cost of making the item is allowed.

[Apple]

Ok, from IRS itself:

www.irs.gov/pub/irs-pdf/p526.pdf

Contributions
You Can't Deduct
There are some contributions you can't deduct
and others you can deduct only in part.
You can't deduct as a charitable contribution:
1. A contribution to a specific individual,
2. A contribution to a nonqualified organization,
3. The part of a contribution from which you
receive or expect to receive a benefit,
4. The value of your time or services,
5. Your personal expenses,
6. A qualified charitable distribution from an
individual retirement arrangement (IRA),
7. Appraisal fees,
8. Certain contributions to donor­advised
funds, or
9. Certain contributions of partial interests in
property.
Detailed discussions of these items follow

[TheOtherMe]

You can deduct the cost of the materials and any mileage to donate the bags. 

Nothing for your time. 

[msventoux]

Apr 8, 2017 14:02:22 GMT -5 Apple said:

You can only deduct the cost of materials, not your time.  I'm in the same position with blankets/quilts I donate.  You can't do a dollar amount value for the item if you make it.

I'll see if I can find an official link, but it's talked about in plain terms on many websites, like www.quiltcentric.com/2013/01/27/a-tax-deduction-for-charity-quilting/

The tax-deductible value is restricted to the cost of making the donated quilt. This would include the fabric, thread, batting, etc. If you pay someone to quilt it professionally, this documented expense is also included. But no matter how beautiful the quilt or how much time and effort you put into making it, these factors don’t affect the tax-deductible value.

“That may sound harsh,” Ms. Perlman acknowledged, “but that is how the tax law works.” She added that this rule doesn’t just apply to charity quilting, but to the donation of any self-created works including novels, paintings, musical works, etc. Only the cost of making the item is allowed.

I have a couple of clients who are well off and the wives fancy themselves as artists. They create artworks, have them available to sell at shops owned by friends and have never managed to sell a single piece of artwork. When the friend gets tired of it taking up space, the artist donates it to some fundraiser and then puts down they donated X thousands of dollars to the fundraiser. After interrogating them, they finally admit it was their artwork and the value was what they tried (and failed) to sell it for.

That doesn't work. Every year we have the same discussion about this and the next year they try it again.

[cronewitch]

You can't deduct donations to people only to charities. Giving to a charity you can deduct mileage at a reduced rate and materials.

[TheOtherMe]

Correct me if I am wrong, but I think Sam does this though churches.  Not sure who she donates the maps to.

There was a story on the news  here about a church group making the mats and then donating to a homeless shelter.  Made me think of Sam.

When I was the church secretary, I can't tell you how many requests I received to give donation receipts for time.  Sorry, no deduction.

[Sam_2.0]

I donate to different groups that work with the homeless in our city. So directly to a charity, not a church (I actually avoid the religious ones, but thats another story).

So no deduction since the materials I use are actually free, right? Mileage wouldnt be worth writing down honestly. Its not much. I couldnt have more than $100 in materials and mileage for the year.

Oh well, it was worth the ask working on one now - #6 for this year! Then its break time.

[Deleted]

I know- I'm working on my 3rd and it takes me 2 months to finish one.  As you said, zero materials cost so deduction is negligible.  Even if you could deduct market value, what would a plastic mat at Wal-Mart cost?  That's the standard the IRS would likely use. 

[TheOtherMe]

Apr 9, 2017 21:10:40 GMT -5 Sam_2.0 said:

I donate to different groups that work with the homeless in our city. So directly to a charity, not a church (I actually avoid the religious ones, but thats another story).

So no deduction since the materials I use are actually free, right? Mileage wouldnt be worth writing down honestly. Its not much. I couldnt have more than $100 in materials and mileage for the year.

Oh well, it was worth the ask working on one now - #6 for this year! Then its break time.

Sorry about not realizing you work with charities. 

If the materials are free, no deduction.  Sorry.