USA Accounting for probono work received by a start up

[jesmn801]

I am looking for some guidance with regards to accounting for probono work that was received for developing a software platform by a start up. Some of the work was performed by a shareholder of the start up and some were performed by other professionals. I was wondering if their hours can be capitalized as software. If it can be what would be the credit side of the entry? What kind of support should be maintained by the start up with regards to that?

Thanks in advance!