I work for a fairly new 501(c)(3) community foundation. We have affiliate organizations that can establish funds with us in order to use our 501(c)(3) status for their fund raising. If an affiliate group holds a fund raiser and sells a product, should each person who buys one of those products receive a receipt showing it was a charitable contribution for tax purposes? Technically the products aren't sold "as a contribution" (i.e., buyers can't simply donate whatever they want or even nothing at all), as there is a set price for each product.

Also, if an affiliate is a membership-based organization and they charge annual membership dues, can those dues be run through their fund within our 501(c)(3) so their members can claim their dues as a charitable expense deduction on their taxes? I realize a portion of those dues may not be considered a charitable expense depending on if they receive something tangible in return (i.e., a monthly magazine).

Thank you for any assistance you can provide.