Finished Product Donation?

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I own a production company in NJ. We have been asking by an association to create a video marketing campaign for a 501c3 organization. The association wants to gather several individuals to pay for the production. They then want to give the finished product to the 501c3.

Will the money that each individual paid in to make the production be tax deductible to each individual?

I hope this makes sense.

Thanks in advance!!
 

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