Just in case you're not talking about cash donations directly to the recipient, but talking about donated labor, labor is not deductible as a donation. Except

Just in case you're not talking about cash donations directly to the recipient, but talking about donated labor, labor is not deductible as a donation. Except for the amount that the donating entity paid money to the individual employees providing labor to the charity. Is the LLC taxed as a "C" corporation? Then that's the entity claiming the deduction for paying wages. Did the LLC elect to be taxed as a proprietorship or partnership? Then you'll have to ask your accountant. Possibly labor is not deductible, if the owner is providing the labor. Anyhow, for labor, no pay, no deduction. This prevents individuals claiming their hourly rate is $10,000 an hour, and deducting the "donation" of their time. For your personal tax return, you need to have enough deductions on Schedule A [0] to cross the threshold of more than your "standard deduction", which depends on your marital and family status, to have the cash donations, or in-kind material donation be particularly deducted. If you own a house, your interest on the mortgage will put you over that "standard deduction" threshold. See line 40 of Form 1040 [1], and the instructions [2] at page 39, for a start. [0] https://www.irs.gov/pub/irs-pdf/f1040sa.pdf [1] https://www.irs.gov/pub/irs-pdf/f1040.pdf [2] https://www.irs.gov/pub/irs-pdf/i1040gi.pdf