Regardless it is irrelevant, since nobody would be expecting to
receive a tax deduction for a charitable-donation when giving
things to the group.
However, a business might well give us things of value for the advertising value, like when a radio station has tickets to some event coming up they give to Caller #3. The people putting on the event are not seeking a charitable deduction, but forego receiving any money for the tickets in exchange for the DJ talking about the event.