5.5.2 Valuing Donated Professional Services

Pro-bono services are valued similarly to in-kind contributions, based on the actual cost to the company rather than the commercial rate charged to clients. This includes all associated costs like salary, benefits, and overheads.

The distinction between pro-bono and skills-based volunteerism depends on whether the service provided is a main product of the company. If it is, it's considered an in-kind contribution; if not, it is employee volunteering.