zi007ad on "REG - Charitable Contributions"

I wish you all happy holidays and a happy new year :) well i was studying regulations individuals charitable contributions and some points came to my mind :) i hope you could help me with :
1- what could be the treatment if someone donated hours from his professional job (ex: a dentist) to charity.
2- if i donated money to a church and they used the money in other expenditures other than the main costs (say paving the parking lot or so).
i hope you could help me all :)