I bought merch from a 501(c). Turns out they considered the transaction a donation. I received the stuff along with a receipt showing the cost of the merch deducted from the total price, so the remainder was a tax deductible donation.
For example:
Donation (what I paid): $50
Estimate fair market value of gift (merch I bought): $28
Amount of donation in excess of the fair market value of gift: $22
I can claim a donation of $22 to this charity from my $50 purchase of merch.
It’s a fundraiser. The gifts are generally provided for free by companies as a dotation that PBS can then offer in exchange for monetary donations from viewers. The end result is that PBS gets money that they need to keep functioning, and the companies get good publicity which will (hopefully) increase their sales later.
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