No.
There are a few things that you can't deduct:
- You can't deduct the value of time or services you provide as a volunteer. For instance, if you're a carpenter and you help a nonprofit group build a home for the poor, you can deduct travel costs and building supplies you buy, but not the value of the work you do.
- Also, a donor cannot continue to enjoy control over donated funds or property contributed; the gift must be irrevocable to qualify for the charitable deduction.
Partial Interest in Property
Generally, you can't deduct a charitable contribution of less than your entire interest in property.
Right to use property.
A contribution of the right to use property is a contribution of less than your entire interest in that property and isn't deductible.
Example 1.
You own a 10 story office building and donate rent free use of the top floor to a charitable organization. Because you still own the building, you have contributed a partial interest in the property and can't take a deduction for the contribution.
Example 2.
Mandy White owns a vacation home at the beach that she sometimes rents to others. For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week.
Mandy can't claim a deduction because of the partial interest rule. Lauren can't claim a deduction either, because she received a benefit equal to the amount of her payment.
