Tax Write-Off

[contact at echazen.com]

Bretheren,

A business friend of mine recently told me that any work I did last year as a donation can be used as a tax write-off.  This raises a few questions that I would love help with.

I did this site absolutely free last year (http://www.tausalaproductions.com).  I have had other designers give me a quote on what they would have charged for the site and got responses for about $3,000 to $8,000.  

Here are my questions:

1. Can I really use this as a tax write-off?
2. Who's to say I can't value the site at $8,000?

What's the real law here?

Please help.

Jason Eugene Ho-Ching
eChazen.com Internet Solutions
jason at echazen.com
AIM: echazensupport
YAHOO: echazen
MSN: support at echazen.com
Phone:  480.452.8560
Fax: (866)284-3605