Donating your work?

[jaypie77]

I'm planning on doing a several day shoot for a non-profit which I support. I was considering invoicing for X dollars and giving a heavy discount, but then I thought:

"Can a photographer donate to a charity in the form of services and time?"

Thus, let's say I invoice $1000 for a photo shoot for a charity, then I donate that $1000 by doing the shot for free. Is that possible in the United States? If I donated $1000 outright, I could write that off as a donation, would this be the same?

[defordphoto]

You can only donate/write-off product. You cannot write-off time spent. Write-off the FMV of the product you're donating to them.

However, you CAN write-off mileage driven to and fro to the event at 40.5 cents a mile. Just not your personal time.

[sdommin]

You could also be a good citizen by supporting your non-profit AND not charging the U.S. taxpayers by writing off your donation.

[PhotosGuy]

You charge them. They pay you. Then you make tax a deductible donation to them. (Ask your accountant) ;-)

[Digital Prophet]

You can only donate/write-off product. You cannot write-off time spent. Write-off the FMV of the product you're donating to them.

So am I understanding this correct that he should charge the fair market value of the shoot? Or the market value of the prints? But what if he doesn't deliver prints? And would the FMV include the value of selling the copyright?

I just wonder because let's say he does a project shoot that he would normally charge $5k for. But he only delivers a CD (no prints). Does that mean he can only write off the travel/materials? The FMV of the shoot is $5k, but alot of that is salary, insurance and what not. Would it make a difference to deliver prints (tangible products of the shoot)?

I'm not trying to be an ass. I am just REALLY curious about this and would love some clarification.

- Digital Prophet -

[ShadowFlyP]

You could also be a good citizen by supporting your non-profit AND not charging the U.S. taxpayers by writing off your donation.

I think a large reason for this exemption in the tax codes is because non-profits often solve a "social problem" in a much cheaper way than if the government stepped in and tried to solve it. As long as its in the tax code, I surely don't have a problem taking advantage of it. I'd much rather that portion of my income goes to the non-profit(s) I support than Uncle Sam. Besides, its not like it's subtracted right off my tax, its off my adjusted gross income, which is no different than if I invested the money in my 401k.