No. The value of personal services is never deductible as a charitable contribution. However, unreimbursed expenses you incur in performing services on behalf of the church may be. You can use a “standard mileage rate” to compute a deduction for any miles your drive in performing services for the church (see more at IRS “charitable” mileage rate). Be sure to maintain accurate records. Example: Several church members go on a short-term mission trip to another country. The value of their labor is not deductible, but they can deduct their unreimbursed travel expenses (transportation, meals, lodging) incurred in performing the trip.