As a photographer, can I deduct as a charitable deduction framed pictures, that I've taken, which I donate to charity?

[2dogs2]

I'm an amateur  photographer and have sold my pictures, as a business. I have a web site and sell them in a local store.  I need to reduce my inventory an planned to donate framed pictures to local charities.  Can I deduct the FMV of the photos?

[xmasbaby0 · Accepted solution]

No, you cannot.  You cannot deduct anything for the value of your time, skill or expertise.   You can deduct the cost of the film, supplies to produce the photos, the cost of the frames, etc.

[ScruffyCurmudgeon]

You can only deduct the cost of materials but not any cost for your  labor in producing the photographs.