Are unpaid performances by artist at charity events deductible?

[ET3117]

My wife is a professional pianist. At times she will perform at charity events where the audience has paid to attend. She donates what she would typically charge for such a performance to the charity.  Is this deductible as a charity donation since instead of getting paid, she has donated it back to the charity?

[AlanT · Accepted solution]

Unfortunately, she cannot deduct her time as a charitable donation.  However, she can deduct out of pocket expenses and travel costs to get to the event.  

If the charity pays her and she returns the payment, she would have to report the payment as income and deduct the gift as a charitable donation.