According to the IRS churches are not appraisers and should not assign a value to a gift of property.  A donor should be provided with a receipt which includes the name of the church and the date of the contribution.  The receipt should also include a detailed description, but not a value, of the donated property.  When the donated property is a vehicle, the church should prepare Form 1098-C and provide a copy to the donor as a receipt. The value of time or services is not deductible and cannot be receipted.  See page 7 of IRS Publication 526 for more information.