[Chicago] Open Source Time Donation?

[Ted Pollari]

On Sep 6, 2007, at 10:45 AM, Peter A. Harkins wrote:

> They can write off the costs of your transportation or materials  
> you spend
> while doing the work, but not the cost of your time, no. In general  
> you
> have to donate specific tangible things for a deducation, not time  
> or a
> service.


Is code considered tangible?  I mean, in point of fact, since coders  
are paid to produce code and many companies contend that code you  
write on their time is their property, then it seems like the sponsor  
company could simply donate the code written at some standardized  
market value for the software... but I'm sure that all conflicts with  
reality, right?

-ted