6.5.2 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 is considered an in-kind contribution; if not, it's employee volunteering .