The Sew Mama Sew blog featuring the quilter behind Molli Sparkles
Molli Sparkles on calculating the value of a quilting project
The value of even your simple quilts is quite high, so when you give "just a baby quilt," remember that maybe, just maybe, you should put a price on it.
If you want to provide the IRS with a dollar value for a donation for tax purposes, you may want to enlist the services of a certified quilt appraiser. These folks do charge a fee for doing an appraisal, but the IRS and insurance companies generally honor their work, so you may find it worthwhile making an upfront investment in having a professional appraisal done. The AQS provides a list of certified quilt appraisers http://www.americanquilter.com/quilt_world/appraisers.php