Agree. I have a small in home business pouring and selling candles. A few years ago I got a call from my church asking me if I had any cases of a certain style jar. My best friend was a CCD teacher and had bought candles from me to give to the other teachers and advisors for Christmas. They liked the jar and wanted to use them for a CCD project. I did have the jars and they were willing to pay me for them...I said no. I donated the jars to them and they gave me a receipt for the wholesale price that I paid to my supplier. And that's what I used for the deduction on our income taxes. And if I do a craft show or open house and give candles as prizes...I can only deduct the actual cost to make the product...not what it would cost retail.