Food donation

[bmshah1]

My wife and I usually cook food for almost 100 people once a month for a local shelter. We buy all the groceries and spend several hours cooking the food fresh. I have receipts for some of the grocery items but how do I estimate the value of the labor we put in to cook the food?

Also we end up cooking several items using what we already have available in our home. Is there a way to estimate the value for these items?

[xmasbaby0]

You cannot deduct anything for your time, labor, or expertise.   You can only deduct the cost of the food and/or supplies.