Business & farm

Enter the cost of providing the beverages as a cash donation in the program ... keep receipts in case of an audit.   Of course the beverages provided must be thru a valid 501(c)(3) charity ... so if you buy beverages to give to the charity and then help them distribute them get a receipt from the charity verifying the donation.   You cannot simply buy them and pop open your trunk  and give them away as folks walk by.  It must be done as part of a valid charity to be deductible.