Who is entitled to a gift in kind deduction of a donation to a non-profit

[nickjames]

Texas. Here is the situation. Non-profit Corporation A sends an "agent" to perform work for Non-proft Corporation B. The scope of the agent's work is supposed to be very limited. The agent exceeds his scope and starts performing additional work for non-profit B. Non-profit A is claiming that this additional work was not done by their agent because he exceeded his scope. Thereafter, this agent took a deduction on his tax return for a gift in kind donation to a non-profit (he wasn't paid) and Non-profit B took this gift in kind as an asset and amortized this donation. My question is this: Because the agent took this deduction, is it proof that he was acting on "his own" and not as an agent for non-profit A? In other words, who is entitled to take this kind of deduction? Assuming that he was acting with the authority of Corporation A, would he still be able to take this deduction or would the principal (corp. A) be entitled to this deduction?

[Snipes5]

Gifts of services, donations of one's time, are not tax deductible.

As far as I am concerned, it's volunteer work, which isn't deductible by anyone.

Snipes