If a taxpayer receives a benefit in exchange for the donation, then the charitable contribution is reduced by the value of that benefit. This rule would not impact the non-profit organization but would impact the donor. It would be the organization's responsibility to inform the donor of the non-deductible portion.
For example, lets say your organization hosts a luncheon at a golf course. The golf course bills at $50 per attendee. Your organization sells tickets for $75 per attendee. The deductible charitable contribution for your donor would be $25 (ticket price $75 minus value of meal $50).
However, lets say your organization is given baseball tickets and you sell them for $25 per ticket. Even if your organization did not incur any expenses, the baseball ticket has a face-value. The face value would not be deductible for the donor.