I don't mean to be argumentative, but based on information I have received from other sources I think you are mistaken. Here is an example. Hopefully links are allowed.
https://charitableallies.org/in-kind-donations/#:~:text=Generally%2C%20a%20donor%20may%20deduct,doll....
From another source:
How do In-Kind Donations of Services Differ from Volunteering?
Generally, an in-kind donation of a service needs to be performed by a professional with a specialized skill in the service. For example, legal services, accounting services, or web design would all count as in-kind donations of services. However, a person collecting tickets at an event or performing any unskilled labor would count as volunteering.
It is important to recognize the difference between the two because in-kind donations of professional services should be recorded on an organization’s financial statements. However, volunteering does not need to be recorded as such.
In addition, in-kind donations of services can be complicated to track for tax purposes. For example, donated time (volunteering) is not tax-deductible, but if the volunteer provided goods to help comp.... To illustrate this, think about a vet providing his services to the animal shelter, their time would not be tax deductible, however, the medical supplies they used would be.
