KaBOOM! Forums

You could call the IRS and ask them but I would think that no, he would not be eligible for a tax deduction because his current occupation is "teacher" and he wasn't missing time from his regular job since this is the summer break for schools.  If he bought any materials to do the site prep, then you could write the letter acknowledging the expense that he put into those materials because those items would be essentially like a donation.  But maybe someone here will have done this before and can give you a response before you have to go through the IRS--I've talked to them before--they're nice, believe it or not, but the whole phone menu is a nightmare... took me at least 20 minutes and several different phone numbers before I got to anyone who knew the answer to my question.