You can't deduct the camera as a donation since it belongs to you. If you donate the photographs to the school you could deduct your out-of-pocket costs (film, paper, development) as a charitable contribution. You can deduct mileage directly related to driving your car to give service to the charitable organization (@14¢ per mile). You cannot deduct the value of the time you spent taking the photographs. For more information, please see Is This Deductible? My Volunteer Work and IRS Pub 526: Charitable Contributions.
You can't deduct the camera as a donation since it belongs to you. If you donate the photographs to the school you could deduct your out-of-pocket costs (film, paper, development) as a charitable contribution. You can deduct mileage directly related to driving your car to give service to the charitable organization (@14¢ per mile). You cannot deduct the value of the time you spent taking the photographs. For more information, please see Is This Deductible? My Volunteer Work and IRS Pub 526: Charitable Contributions.