Contributed services are services and/or items donated in place of a cash contribution. Contributed services should be recorded at fair market value and established on an objective and clearly measurable basis, i.e. normal rent charges for a facility, the posted price of food or beverage, and the advertised costs for equipment. Contributions of goods/services are deductible for income tax purposes to the extent allowed by law. We do not determine an evaluation on your gift, as that is the privilege and responsibility of the donor.