Is it software that you bought or software that you created yourself? The amount you can deduct is your cost or the current fair market value, whichever is *less*.
If it's software that you created, you probably can't deduct anything. You cannot take a deduction for the value of your time. If you made a tangible item and donated it, you could deduct the cost of the materials. But with software there are no materials. Your cost is zero, so your deduction is zero. If you give the software to the organization on a CD, you could deduct the cost of the CD.
