What is a gift?
A gift is a donation that is freely or voluntarily given. If a donation is made because of an obligation, it is not a gift. Simply making a donation to a charity or other qualified donee is not enough for a donation receipt to be issued.
You also must decide if the donation involves a transfer of property. Gifts of property include cash or non-cash gifts like equipment, food, stocks and bonds, and so on.
Gifts of service are donated time, skills, and effort. They are not a transfer of property.
Therefore; donation receipts cannot be issued for donations of gifts of service.
Although they are valuable to a charity, donations of time, skill and effort, are not considered a transfer of property. Although I may freely volunteer my time, skill and effort, as an accountant to do your financial statements, you have not received any property.
This video looks at various scenarios to help make sense of how to handle gifts of service.