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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? 

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Lunch donation for charitable board

You would have to donate directly to the charity and have acknowledgment or documentation for the donation to deduct it. You can only deduct a charitable donation if you itemize. 

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