My wife makes quilts that we give away to charity's. Can we deduct her labor as she spends many hours doing these quilts?? If so what would a fair hourly rate be for us?

[gsrambler]

I do the same for Habitat but we build houses with their material? Can I deduct my time spent working??

[bwa · Accepted solution]

Unfortunately, you can't deduct the value of her time.  Her deduction would be limited to out of pocket costs for fabric, thread, etc.