Perhaps they consider it some kind of perk that is not "paid for" by the donation. The receipt states "No goods or services were provided."
Or maybe they're lying, but I'm going with what the receipt says.
Or maybe they're lying, but I'm going with what the receipt says.
That said, If the gift is insubstantial in value it’s allowable. Or they’re supposed to give you a statement of the value and you have to deduct the donation less value amount. My thought is maybe the content is or will be free and the app is just a convenient portal to consume it. So one would claim it’s rather insubstantial. But to be honest, no auditor would really dig too deep into a donation to PBS.