Is contributed Services by business to repair church income

[tbryant1]

A Person  is in the business of repairing trucks. He contributed his services to repair a church's truck.  If he were to perform this same type services for a regular customer he would have charged $2,500.  Is the value of his services business income or can he just contribute the cost of his supplies as a charitable contribution?

[Vanessa · Accepted solution]

No, the services or labor is not deductible, only the cost of the supplies are able to be deducted as a charitable contribution.