As I understand it, if artists donate works they can only deduct the materials. The problem is basically that you can donate value, which can result in a deduct

As I understand it, if artists donate works they can only deduct the materials. The problem is basically that you can donate value, which can result in a deduction - but if that value is achieved through work, you'd have to pay income taxes on that. For example, you could donate, say 5000$ to some non-profit software organization, then have that organization hire you to write FOSS, for 5000$ dollars, and get back that money. On the donation you'd get a deduction, but on the pay-back you'd owe taxes - so you're back at square one. I don't see how donating work could work, given how taxes work. Is there any example where donating work is tax-deductible?