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Deductions & credits
Digital images would be items. But there is really nothing you can deduct. The deduction for donating items to a charity is limited to the fair market value or your cost, whichever is less. You can't deduct the value of your time or services, so your cost for producing the images is zero. Therefore you have no deduction.
ā€ˇFebruary 16, 2021
5:53 AM