I cook/bake for a qualified charitable organization (for example, soup served at a shelter for the homeless). When I make the soup, is the costs of the ingredients considered "out of pocket" expense (listed as cash donation), or a non-cash donation of "soup"? And if it's items I make for a bake sale (again, it's a qualified charity), is the amount I can deduct the cost of ingredients (out-of-pocket), or the "fair market value" (i.e., what they sell it for) of the non-cash items? IRS publications don't give guidance on food donations except for businesses donating inventory - not relevant for me, an individual tax payer.