I heard it mentioned several times that it would be great to have members donate their work to raise funds. I know even I helped run the last auction, but I learned something I didn’t know about tax law. If an artist or craft person donates an item to a non-profit they can only deduct the cost of the goods to make it not thei amount they would normally sell the item for. If they sell the item and donate the money themselves to the non-profit they can take the full amount as a loss on their business. So any member made goods sold through the space should be sold with the 75/25 terms we have in our standing rules and if the person decides to donate the 75% they should do it as their business so they can take the loss.
Remember, services do not get a deduction. I go in and (in an alternate universe) fix the boiler. I cannot take a deduction for the time I would normally bill to do the work.
…aaand I just reread and realized you meant artwork, but this is still relevant, given that we’re going to do a lot of work ourselves.