Here's what I do for pro bono work, when the deduction is important enough (i.e. when the amount is large enough). I bill for the work and get paid for it and then write the organization a check for the amount they have paid me. This way they get to deduct the cost of my services as an expense and I get to deduct it as a donation. It's very clean and clear, and the accountants love it. However, for smaller bits of work, the return in good will (and possibly future referrals) is more than enough compensation. Especially if I can do the work when I'm not over-the-top busy with paying clients. And an organization that is willing (and able) to plan ahead for when they need to the work to be done is probably going to be a better client than one who can't, whether I'm getting paid for the work or not. Lynne