In-Kind Donation Question

Help me understand how an In-Kind donation works.  Let’s assume I am an architect and my church wants to hire me to design a new building.  I tell them my fee is $10,000, but I will wave the fee for them.  Is the $10,000 that I waived an In-Kind contribution?  If so, I would I claim it against the business or as a personal itemized deduction?