Giving away work or charging material at costs can be a two edged sword it may get you a recommendation but it may be attached to the term "cheap". I did a "favor" for what I knew would be someone who could give me a foot in the door with others well sure as sunshine I got a call from a "friend" of EDs who needed a quote. Well I shot back a quote with my material markup and regular labor rates thinking I was due for some profit. Well the next day I get a call asking why I was charging so much because good ole Ed had told him how much I had charged him. So just a word of caution now I only cut breaks to 501 C 3s then I can say "it was for charity".