[grc] Fundraising Q--can a 501(c)3 nonprofit station offer in-kind deduction to "talent"?

[rdawson at oregonfast.net]

re: Q....Can station offer  fundraising "talent" documentation of an
'in-kind" contribution showing their value of their performance? 

GANG:  KXCR (90.7) Florence Ore would like to attract some 'talent' to
town for fundraising. 

The station is a 501(c)3---MAY IT OFFER THE OUT-OF-TOWN TALENT THE
'VALUE' OF THEIR PARTICIPATION IN A FUNDRAISING EVENT...AS A PERSONAL
DEDUCTIBLE 'CONTRIBUTION' TO THE STATION? 

In other words....can the station say the fair value of their gig was
xx$dollars...and provide them a receipt for 'in-kind' contribution? 
Which the talent then uses to document their charitable deduction? 

rAND DAWSON....supporter of KXCR   rd:  541-997-3950  
rdawson at oregonfast.net