Lunch donation for charitable board

If I purchase lunch for the members of a charitable board meeting, am I am able to claim the cost of the lunch using the receipt from the restaurant? Is such a deduction 100% or does it depend on the type of charity?

 

Alternately, is it preferable for the non-profit organization to purchase and pay for the lunch and then I may donate the cash equivalent of the lunch cost to the NPO, thereby receiving a receipt from the charity for a cash donation?