DH Templates

Are turnkey website templates donated to churches tax deductible?

If I sell website templates on my website for $250 each, but give one away to a local church, is that $250 template tax deductible?

Public Comments

1. No. Your time has no value so, if that is all you invested, there is no deduction. What you would've sold it for is irrelevant.
2. What does it actually cost you in directly attributable costs to generate the templates? That is the most that you can deduct. Do NOT include the value of your own time or labor in costing them out.