how does it work in practice? Are you expecting to offset the potential value of your donation(billable consulting hours) against your actual income ? If true,

how does it work in practice? Are you expecting to offset the potential value of your donation(billable consulting hours) against your actual income ? If true, this has so much potential for fraud and abuse that I doubt this is allowed. Imagine a motivational speaker billing businesses for one week and "donating" time for another week to charities effectively nullifying their income. I think write-offs are generally on cash basis and on expenses incurred.