Charity Dental Work/Donated Dental Services – What can you write-off?

We get this question all the time…

If I do a procedure for a patient as charity can I write-off the full UCR value?

The answer is you can only write-off the amount of your actual expenses (lab fees, assistant salaries etc.). The IRS does not allow you to write-off your time and effort unless there is a direct cost to you. If you were to pay an associate to do the work, then you could write-off the full amount (associates comp, lab fees, salaries etc.).

If you have any questions, please feel free to call us – 615-712-5992


Greig Davis CPA

Dental ROI Associates – Dental CPA’s