"Victor J. Osborne, Jr." wrote:

I own an A36. Fuel approx. 16/gal/hr + climb = $65/hr.
Elizabethan (0A9) has a an A36 for $235/hr/dry.

My question was, if I fly my own aircraft, can I deduct 'fair market'
value,
.i.e. $200+ /hr?

No. IRS Regulations state, for charitable contributions,
"...out-of-pocket transportation expenses necessarily incurred in
performing donated services are deductible." That means only fuel, oil,
and landing/parking fees.

Fred F.