Is buying clothing for a 501c3 fundraiser a charitable tax deduction?

[cfaifili]

A non-profit, 501c3 was having a fundraiser (selling t-shirts, sweatshirts etc.).  I purchased a few of these.  Can I include the cost as a charitable deduction?

[MinhT]

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.”

[cfaifili]

I did some research and I can only find the "fair market value" for clothing that has been donated, not purchase brand new.  Given this, how would one determine the fair market value for a brand new sweatshirt and t-shirt?

[MinhT]

The fair market value for new clothes would be the average price of a similar product in the market place.