Don't make a big deal about it. Help someone build a garage and they'll help you dig a pond. Keep it between friends. A favor for a favor. Are favors illegal?
We had Easter dinner with a friend who is a contractor and this topic came up when we were discussing taxes. Two friends doing favors may or may not be taxable, but my husband exchanging computer work for our friend’s help in building a chicken coop could be.
I came home and looked it up because I could not believe he was right, appears he was.
Sorry about the formatting. I posted a link at the bottom of the article.