As unfair as this may seem, that's what a tax accountant told me. Then, a tax lawyer said just the opposite. Go figure (sorry). I think the not-deductible answer is correct, however. Ed ----- Original Message ----- From: Rich ------------------------------------------------------------------------------ If by 'donated is not tax deductable' you mean you can't write off what you don't receive, yes, you can not write off as a loss what you would have made for the same work as fully billable time. (I am not an accountant - but etc etc etc on tv)... -------------- next part -------------- An HTML attachment was scrubbed... URL: http://lists.hidden-tech.net/pipermail/hidden-discuss/attachments/20070122/2cebace1/attachment-0005.html