Barbara, my understanding is that you cannot deduct the value of your time, which is what you are actually getting paid (or not) for. I tried to do this for Scouting, and was told that only actual cash outlay may be deducted; mileage, vehicle depreciation, babysitters, etc.

That was several years ago, and the rules may have changed. (Don't they always?) I am NOT an accountant, so don't take my word for it. Have you tried asking your local H&R Block rep? Could be faster than the IRS on the phone.