I would also add that the request donation is in writing with the IRS determination letter, in x amount of time before the quilting is needed and you limit your donations to x many a year. or Donation requests need to be in by x date and quilted during x time --what ever slow time you have. although you can deduct your time you can deduct thread and any other costs like the cost of the machine during that time. talk to your accountant about that. I would get an receipt for your donation as well, with the value of the quilting on it.