Can a 501(c)(3) deduct the cost of promotional items like tote bags and water bottles?

[JohnB5677]

Yes, the tax law allows businesses to deduct expenses that help them bring in new customers and keep existing ones. These costs may include expenses for advertising and marketing. Here are some details about this valuable tax deduction that can help small businesses save money on their taxes.  Deduction for marketing costs

6 Common Tax Deductions for Nonprofits

• Wages. Just as for-profit businesses, your nonprofit can deduct wages it pays to employees, including holiday bonuses. ...
• Fringe benefits. ...
• Repairs. ...
• Marketing and advertising expenses. ...
• Licenses and training. ...
• Financial losses.

[Mike9241]

Turbotax does not do returns for 501(c)(3)s which generally have to file one of the  990 forms or even a postcard.  the c3 needed to apply for a tax exemption with the IRS and its response would then specify what form has to be filed definitely not a 1040, 1065, 1120, 1041 unless tax exemption was denied. 

why are you asking this? on the 990 ,if required, those expenses would an expense