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Concerning sales in which the seller says "a portion of the proceeds are to benefit" ...
Nonprofit and Church Legal Trends - Free Edition - May June 2007 (free edition)
Concerning sales in which the seller says "a portion of the proceeds are to benefit" a certain charity, the seller cannot give receipts to those wanting them.
In most of the sales in which the seller says that a portion of the proceeds will go to charity, the sale is at fair market value for the products or services being sold. In that case, there is no direct gift from the purchaser to the charity, although the seller uses the charitable pitch to increase the volume of sales.
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