As Minh said, you can't claim a write-off for income you never got. So even if you discounted the fees, you can't write-off the income that a non-discounted customer would have paid.
If, however, you have "hard" costs for these dogs that you are boarding (like dog chow, vet visits, etc.), you can deduct these. You should create a list of these hard costs as you make them and connect them to this non-profit. You should document this carefully, as any audit will want to make sure that you are not mixing personal expenses or your regular business expenses in with the contributions to the non-profit.
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