These special gifts free up funds that would have been used by PRASAD CDHP to purchase the gifted items and in many cases, the donor can purchase the goods at a lower cost than PRASAD CDHP can, given existing supplier relationships or volume purchasing arrangements. If you are considering giving an in-kind gift to PRASAD CDHP, it is important to review your plans with the PRASAD CDHP office to determine if the gift can be used at this time and if it meets certain acceptance guidelines or specifications.
There are special rules surrounding the tax deductibility of goods gifted for charitable purposes. The general rule is that goods are contributed at the cost basis paid for them by the donor. For specific rules governing an anticipated contribution, you should consult with your tax or legal counsel along with the PRASAD CDHP office.