in-kind or pro bono donations is donation of goods services or spending time rent free space etc

 in-kind donations

applicable for 501(c)(3) Organizations

In-kind contributions of property, but not of services, should be reported on the 990. According to the IRS, these should be reported in Part VIII, line 1g, on line 1 of Parts II and III of Schedule A, in Part II of Schedule B, and in column (c) of Schedule M, if applicable. The value of donated services is shown as reconciling items on the 990

https://www.wildapricot.com/blog/in-kind-donations