Digital BW, The Print

Don't know how private individuals donating is handled, but if you have 
already accounted for the cost of ink, paper and other materials as 
part of your cost of goods ( if you make money and use deductions in 
your business) you cannot deduct any of the cost of your donation. My 
accountant says that is double "expensing" and is a sure fire ticket to 
an audit.