(3) learned about OKI’s incentives (e.g., a luncheon for the team with the most books, raffle tickets for luncheon opportunities for every team that donates at least 40 books, additional raffle tickets for every employee who donates 3+ books with opportunities to win $100 prizes); and ...
In general, tax deductible donations must be given voluntarily and cannot provide a material benefit to the donor. A donation given in exchange for something else, such as raffle tickets, memberships or merchandise, for example, would benefit the giver, so an individual could not deduct it. If...