[count]

Having more money than free time but still wanting a thing to get done. Lots of folks pay good money for hobbies (video games, golf fees, bicycle purchases, etc.).

[srid]

Can you deduct these expenditures fully in income tax?

[chatmasta]

You could deduct them if you have a corporation with some reasonable claim to the IP behind the projects, or a clear business reason for needing the features. There’s probably no clear settled tax law on the specific topic, but I’m sure it would pass an audit as long as there isn’t some egregiously obvious non-business related work being bountied.