Can a donor who gives a gift of service receive a tax receipt?

Professionals and non-professionals alike often donate their expertise (such as legal or accounting services, or clerical time) to projects. Unfortunately, donations of services do not translate to a dollar value that can be deducted on one’s taxes as a charitable contribution. In fact, the IRS allows deductions only for certain out-of-pocket expenses (such as travel costs or meals) directly associated with such volunteer commitments. Please advise volunteers to consult their tax advisors on matters associated with deductions.