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The IRS doesn’t "think" so just do it. Then, report the money you give to the non-profit organization as a tax deductible donation on your annual tax return, just like you would any other donation. Keep records of all "income" and the "costs" associated with the sales. If you give all the profit to the organization, the costs and profits become chairitable contributions. You cannot deduct the cost of your "time" for the effort.
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