We recently availed office space and the use of PCs and internet to a nonprofit organization for the Volunteer Tax Preparation and Earned Income Tax Credit initiative. I want to confirm whether availing these items qualifies as an in-kind donation and if so, how would we assign a value to this items when the organization isn't actually taking possession of the goods.

Please note that we also underwrote the program; therefore, at minimum, I will have to opportunity to speak to the grant under the category of investments.