A young man donates a few hours each week to administer our church website. He is wondering if we can give him a receipt for the value of his donated time. What should I tell him?
You should provide profuse thanks to the individual who is administering the church’s website on a donated basis. However, the church has no basis to provide a charitable gift receipt for the value of his time, nor can he take a charitable donation for the value of his time. The gift of time never represents a basis for a charitable gift donation.