Pro Bono: What It Means and How Law Firms Track Pro Bono Hours

Pro bono means legal work done for free, for people or groups who can't afford a lawyer. The term comes from the Latin "pro bono publico," which means "for the public good."

Most lawyers know what pro bono is. Fewer firms have a clear system for tracking it. Pro bono hours have to be recorded, reported to some state bars, counted toward associate targets and valued for annual reports. Firms also have to keep these hours separate from discounts and write-offs, which don't count as pro bono at all.

This guide covers what counts as pro bono work, how many hours lawyers are expected to give, which states require reporting, and how law firms track pro bono hours from the first time entry to the year-end report.

What Does Pro Bono Mean?

Pro bono is legal work given without charging a fee, mainly to people of limited means or to organizations that serve them. The lawyer doesn't charge for the work and doesn't expect to be paid.

The need is large. According to the Legal Services Corporation's 2022 Justice Gap Study, about 50 million Americans have household incomes below 125% of the poverty threshold. These low-income Americans don't get any or enough legal help for 92% of their substantial civil legal problems.

What counts as pro bono work?

The American Bar Association defines pro bono in Model Rule 6.1. A substantial majority of a lawyer's pro bono hours should go, without a fee or the expectation of one, to:

• People of limited means
• Charitable, religious, civic, community, government and educational organizations, in matters designed mainly to help people of limited means

The rest can include work for civil rights and public interest groups, reduced-fee work for people of limited means, and activities that improve the law or the legal profession.

Common pro bono matters include eviction defense, protection orders, custody cases, immigration and asylum, veterans' benefits, and help for nonprofits.

What doesn't count as pro bono?

Free work isn't always pro bono. These usually don't qualify:

• Writing off a paying client's unpaid bill
• Giving a discount to a client who can afford to pay
• Free help for friends or family who could pay a lawyer
• Free work for an organization that could afford legal fees

The difference matters for tracking. A write-off is a collections problem on a paying matter. Pro bono is work the firm took on knowing it wouldn't be paid. Mixing the two inflates the firm's pro bono numbers and hides real billing losses.

Pro bono vs. low bono

Low bono is legal work at a reduced fee for people who earn too much for legal aid but can't afford standard rates. Pro bono is free. Low bono is discounted, often as a flat fee or a sliding scale. Some state reporting forms ask for both, so firms should track them separately.

How Many Pro Bono Hours Are Lawyers Expected to Do?

The ABA recommends at least 50 hours of pro bono work per lawyer each year. ABA Model Rule 6.1 says a lawyer "should aspire to render at least (50) hours of pro bono publico legal services per year." The goal is voluntary. The ABA encourages it but doesn't require it.

Large firms often set their own goals. The Pro Bono Institute's Law Firm Pro Bono Challenge asks firms with 50 or more lawyers to commit 3% or 5% of their billable hours to pro bono, which works out to 60 or 100 hours per attorney.

Recent figures from that program:

• In 2024, 114 reporting firms contributed about 4.93 million pro bono hours.
• Pro bono made up about 3.71% of their total billable hours.
• 84.1% of associates and 62.9% of partners took part.
• About 73.4% of the hours went to people of limited means.

Is Pro Bono Required? State Pro Bono Reporting Requirements

Pro bono work is voluntary in every state. Reporting your hours, however, is required in some.

According to the ABA, these 10 states require lawyers to report their pro bono hours:

• Florida
• Hawaii
• Illinois
• Indiana
• Maryland
• Minnesota
• Mississippi
• Nevada
• New Mexico
• New York

Another 25 states and Washington, D.C. have voluntary reporting.

California pro bono reporting

California began mandatory reporting with the 2026 licensing fee cycle. Lawyers report the pro bono and reduced-fee hours they did in the prior calendar year. For the 2026 cycle, that's January 1 to December 31, 2025. Hours are reported in ranges, such as 1 to 5 hours or 6 to 10 hours.

The State Bar encourages 50 hours a year but doesn't require them. Not reporting can't lead to discipline under Business and Professions Code section 6073.2.

New York pro bono requirements

New York requires lawyers to report pro bono hours as part of their biennial attorney registration. Separately, most applicants must complete 50 hours of qualifying pro bono work before being admitted to the New York bar.

If your firm has lawyers licensed in several states, each lawyer may have a different reporting deadline and different categories to report. That's much easier when pro bono time is tracked properly all year instead of being pieced together at renewal time.

Why Law Firms Track Pro Bono Hours

Pro bono work isn't billed, but the hours still have to be tracked. Firms need the numbers for several reasons:

• State bar reporting. Lawyers in mandatory reporting states need accurate yearly totals.
• Associate targets and reviews. Many firms give some billable credit for pro bono, so the hours affect compensation and promotion.
• Program goals. Firms that commit to 3% or 5% of billable hours need to measure progress during the year, not only at year-end.
• Awards, rankings and client RFPs. Pro bono totals and per-lawyer averages show up in rankings, award applications and proposals.
• Costs and staffing. Pro bono matters still use lawyer time and often have out-of-pocket costs. Tracking shows what the program actually costs the firm.

How Do Law Firms Track Pro Bono Hours?

Law firms track pro bono hours the same way they track billable work: by recording time against a matter. The difference is in how the matter is set up, so the time is counted as pro bono and never shows up as unpaid billing.

1. Open a separate pro bono matter

Every pro bono case should have its own client and matter, marked as pro bono. Don't record pro bono work under a general "admin" or "non-billable" code. Without its own matter, the time can't be reported by case, client or type, and conflict checks become harder.

2. Record time the same way as billable work

Lawyers should enter pro bono time in the same increments and with the same task descriptions they use for paying clients. Most firms use tenths of an hour. Detailed entries help if a court later awards attorney's fees in the case, since the time records support the fee request. Our guide on how to track billable hours covers habits that work here too.

3. Use a zero rate, not a write-off

Set the pro bono matter to a $0 billing rate or a no-charge billing arrangement. Don't bill at the standard rate and then write the invoice off.

A write-off makes the firm's realization rate look worse and mixes pro bono with collection losses. It can also send a confusing invoice to a client who was told the work was free. Keep the lawyer's standard rate on file, though, because you'll need it to calculate the value of pro bono time.

4. Tag the type of pro bono work

Add a category to each pro bono matter so your reports match what state bars and programs ask for. Useful tags include:

• Services to people of limited means
• Services to organizations serving people of limited means
• Civil rights or public interest work
• Reduced-fee (low bono) work

5. Track costs on pro bono matters

Filing fees, expert fees, travel and court reporters cost money even when the legal work is free. Record these costs against the pro bono matter so the firm knows what it spends on the program. If a pro bono client's money passes through the firm, such as a settlement, it still goes through the trust account under the same rules as any other client's funds.

6. Run pro bono reports

At the end of each month or quarter, pull reports that show:

• Pro bono hours by lawyer, matter and category
• Pro bono hours as a percentage of total billable hours
• The value of pro bono time at standard rates
• Which lawyers are on track for the firm's goal or the 50-hour ABA goal

Do Pro Bono Hours Count Toward Billable Hours?

That depends on the firm. There's no rule requiring it. Firms usually handle it one of three ways:

• Full credit: pro bono hours count the same as billable hours toward the lawyer's annual target
• Capped credit: pro bono counts up to a set number of hours, and the rest doesn't count toward the target
• Separate goal: pro bono has its own target and doesn't count toward billable hours

Whatever the policy, write it down and apply it consistently. Associates make decisions about taking on pro bono cases based on how the hours will count. Your time and billing system needs to report pro bono separately so the credit can be calculated correctly.

How to Calculate the Value of Pro Bono Hours

To calculate the value of pro bono hours, multiply each lawyer's pro bono hours by their standard hourly rate, then add up the totals. This is the number firms use in annual reports, award applications and client proposals.

Example:

To compare with the Pro Bono Challenge goals, divide total pro bono hours by total billable hours. A firm with 2,400 pro bono hours and 60,000 billable hours gave 4%.

Your standard rates drive the value number, so keep them current. Our guide to lawyer hourly rates explains how firms set them. Pro bono percentage is also worth adding to the financial KPIs your firm tracks each month.

Can Lawyers Deduct Pro Bono Work on Their Taxes?

No. The value of a lawyer's time can't be deducted. The IRS says, "You can't deduct the value of your services that you give to charity." That means a firm can't deduct $76,500 just because that's what its pro bono hours are worth.

Some out-of-pocket costs may be deductible. For individuals, the IRS allows deductions for unreimbursed costs directly connected with volunteer services given to a qualified charity, such as travel. The rules for law firm business expenses are different, so have your accountant review how pro bono costs are recorded.

Track Pro Bono Hours Without the Year-End Scramble

Frequently Asked Questions About Pro Bono

What does pro bono mean in law?

Pro bono means legal services given for free, mainly to people who can't afford a lawyer or to organizations that serve them. The term comes from the Latin "pro bono publico," meaning "for the public good."

How many pro bono hours does the ABA recommend?

ABA Model Rule 6.1 says lawyers should aspire to give at least 50 hours of pro bono legal services each year. Most of those hours should go to people of limited means or to organizations that serve them.

Is pro bono work required for lawyers?

No state requires lawyers to do pro bono work. However, 10 states require lawyers to report their pro bono hours, and California began mandatory reporting in 2026. New York also requires 50 hours of pro bono work for bar admission.

Do pro bono hours count toward billable hours?

It depends on the firm's policy. Some firms give full billable credit, some cap the credit at a set number of hours, and some set a separate pro bono goal.

How should a law firm record pro bono time?

Open a separate pro bono matter for each case, set it to a $0 rate or no-charge arrangement, and record time in the same increments as billable work. Tag each matter by type so the hours can be reported correctly.

Is writing off a client's bill considered pro bono?

No. Writing off a paying client's unpaid bill is a collection loss, not pro bono. Pro bono is work the firm agrees to do for free from the start.

Can lawyers deduct pro bono work on their taxes?

No. The IRS doesn't allow a deduction for the value of donated services. Some unreimbursed out-of-pocket costs directly connected to volunteer work for a qualified charity may be deductible.

What is the difference between pro bono and low bono?

Pro bono work is free. Low bono work is done at a reduced fee for people who can't afford standard rates but don't qualify for legal aid.