Out of pocket expenses for a recognized charity are deductible as a charitable contribution if you itemize or an above line deduction to a maximum of $300 if you don’t itemize.  You can deduct materials but not labor. 

How do I find out if the institutions I made and shipped PPE to are qualified charities?  They were selected and need verified through The Million Mask Challenge.

@Lee382

You can use the IRS Exempt Organization Search tool to check an organization's eligibility to receive tax-deductible charitable contributions.