What category would professional services I have donated go under in deductions?

[brittles888]

I am a massage therapist and I have donated hundreds of dollars of massage gift certificates from my business to different charities in my town. They then auctioned them off to raise money during fundraisers. I can't figure out what category these go under in the charity deductions section. 

[Marketstar · Accepted solution]

Unfortunately, the IRS does not allow a deduction for services rendered without charge

However, an out of pocket expense or a cash donation to an IRS qualified charity would be deductible.