I’m in the process of setting up a shop selling dog accessories. We are big into giving back so we plan to partner with a few charities and give some product away monthly, about 10 dog collars per month. If we sell each collar for $40, and for reference the manufacturing costs are about $10 each. Can I write off $400 monthly as charitable expense? Or only the manufacturing cost of $100? Will discuss more with my accountant of course, but curious on your opinions first.