[jermaustin1]

I am not an accountant, but my accountant yells at me enough to impart a few pieces of wisdom.

This is a common misconception of "donations." Only the excess of the "donation" minus the fair market value of the "gift" is tax deductible.

So a $120 donation that gets me a nice $20 tote, will have a tax-deductible receipt of $100.

So for a video streaming service I'd expect none of it to be deductible, because if you look at other TV streaming services, you pay $10/mo for the service, so the fair market value of PBS passport might actually be higher than the donation amount.