I serve as the volunteer treasurer for a Chinese single parent Ministry. this year we published a book on single parent issues in Taiwan and made them available here in the United States. Some of our board members and friends of the ministry are procuring large quantities of these books and handing them out to single parents they they come in contact with. My question is this: if the fair market value is $10 for these books, do I need to subtract the fair market value from the donation, or would these purchases for free distribution to single parents be considered "for ministry or promotional purposes" and therefore I can give the donor full credit? (We are not in the book selling business.) In one case one lady gave a $200 donation but received 20 books with the fair market value was $10 each. So essentially with the 20 copies "purchased" she does not get donation credit. Is that a fair interpretation of the US accounting rule or am I being too strict on the "no Good's or services were received..." rule? i do need to clarify, these books are not part of a fundraising effort for our nonprofit ministry. They are simply an education tool for those who are single parents.