Check with your accountant. If you donate, say, a chainsaw, there is a 'value' attached to it, an original reciept of sale, minus depreciation = the value of the saw you are donating. It is tangible. There's a paper trail.
Donating time is kinda funny. It's OK to donate time freely, but asking for a reduction in your tax bill because of that,.... ask your accountant. A lot of times, 'things' count, but time does not. I ran into this two years ago, spent dozens of hours establishing a children's park in a nearby township. my accountant says, "Who's to say the township mayor isn't a buddy of yours?" I replied, "He IS a buddy of mine. That's how I got permission to hang the swings." "Well, how is ANYBODY to know that you didn't pad the log of hours, or fabricate it entirely....?"
The IRS has certain rules about just this. I'm not an authority in the area, except to say that when I donate time (I am asked) or volunteer (I offer), I give and expect nothing in return. Don't let this deter you from giving. There are inherent values far beyond the buck, basic Karma being one of these. --TM--