If the amount you paid is more than the fair market value of the goods you received, you can deduct only the amount that exceeds that fair market value.
This is an extract from an IRS publication:
“If your contributions entitle you to merchandise, goods or
services, including admission to a charity ball, banquet, theatrical
performance or sporting event, you can deduct only the amount that
exceeds the fair market value of the benefit received.”
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