Question about charitable donation deductions

[eremartin1]

If I use about $50 worth of fabric thread batting etc. and create a quilt worth about $400 to $500 and give it to the Quilts of Valor Foundation for them to give to a Veteran or Service Member would I take off the $50 worth of supplies used to create the quilt or the completed value?

[VolvoGirl]

No You can only deduct the cost of materials not your time or labor.