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...
(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 ...